2025 Regular Session • Kentucky Legislature
HB37: AN ACT relating to an exemption from sales and use tax for certain nonprofit institutions.
Legislative Summary
Amend KRS 139.495 to exempt purchases and sales of tangible personal property, digital property, or services made by qualifying resident nonprofit educational, charitable, or religious institutions from state sales and use taxes.
Demographic Impact
Overall analysis of equity impact
80% Positive
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Bill History
1/7/2025
introduced in House
House of Representatives
1/7/2025
to Committee on Committees (H)
House of Representatives
2/4/2025
to Appropriations & Revenue (H)
House of Representatives
Status Information
Current Status
Introduced(1/7/2025)
Chamber
House of Representatives
Committee
Appropriations and Revenue(House of Representatives)
Sponsors
Republican: 45
Primary Sponsor

James Tipton
Republican
Co-Sponsors (44)
Jennifer Henson Decker
Republican
Shane Baker
Republican
Kimberly Banta
Republican
Ryan Bivens
Republican
John Blanton
Republican
Josh Bray
Republican
Randy Bridges
Republican
Emily Callaway
Republican
Josh Calloway
Republican
Steven Doan
Republican
Ryan Dotson
Republican
Daniel Fister
Republican
Patrick Flannery
Republican
Chris Fugate
Republican
Deanna Frazier Gordon
Republican
Peyton Griffee
Republican
Vanessa Grossl
Republican
David Hale
Republican
Mark Hart
Republican
Samara Heavrin
Republican
John Hodgson
Republican
Kimberly Holloway
Republican
Thomas Huff
Republican
Mary Imes
Republican
DJ Johnson
Republican
Kim King
Republican
Chris Lewis
Republican
Scott Lewis
Republican
Matt Lockett
Republican
Savannah Maddox
Republican
Candy Massaroni
Republican
Bobby McCool
Republican
Jason Nemes
Republican
Michael Pollock
Republican
Marianne Proctor
Republican
Felicia Rabourn
Republican
Steve Riley
Republican
T.J. Roberts
Republican
Tom Smith
Republican
Nancy Tate
Republican
Walker Thomas
Republican
Aaron Thompson
Republican
Timmy Truett
Republican
Billy Wesley
Republican