AN ACT relating to the partial distribution of pari-mutuel racing tax receipts to local governments.

Amend KRS 138.510 to allocate moneys from the pari-mutuel racing excise tax distribution to the local government support fund; create a new section of KRS Chapter 230 to establish the pari-mutuel racing local government support fund to be administered by the Department for Local Government; establish parameters for use of fund moneys; amend KRS 131.190 to allow the Department of Revenue to share information relating to the calculation of the new fund distribution.

Introduced: February 25, 2026

Last action: March 4, 2026

To Appropriations & Revenue (H)

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This bill would set aside a portion of the tax collected on pari-mutuel horse racing wagering and direct it into a new fund for local governments. The fund would be managed by the Department for Local Government, with rules placed on how the money can be spent. It would also allow the Department of Revenue to share certain tax information needed to calculate how much each local government receives. Who it may affect: local governments in Kentucky, particularly those in areas with horse racing and wagering activity.

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