LRC Seal



WWW Version

The hyperlink to a bill draft that precedes a summary contains the most recent version (Introduced/GA/Enacted) of the bill. If the session has ended, the hyperlink contains the latest version of the bill at the time of sine die adjournment. Note that the summary pertains to the bill as introduced, which is often different from the most recent version.

HB 438 (BR 1632) - L. Combs, R. Smart

     AN ACT relating to a tax fraud whistleblower program.
     Create a new section of KRS Chapter 131 to allow the Department of Revenue to establish a tax fraud whistleblower program, and to set forth the parameters for the program.


     HCS - Delete original provisions of the bill; encourage the Department of Revenue to study the advantages and disadvantages of establishing a whistleblower program to encourage individuals to provide information resulting in the collection of taxes, penalties, and interest.

     Feb 24-introduced in House
     Feb 25-to State Government (H)
     Mar 4-posted in committee
     Mar 13-reported favorably, 1st reading, to Consent Calendar with Committee Substitute
     Mar 14-2nd reading, to Rules; taken from Rules; posted for passage in the Consent Orders of the Day for Monday, March 17, 2014
     Mar 17-3rd reading, passed 94-0 with Committee Substitute
     Mar 18-received in Senate
     Mar 21-to Appropriations & Revenue (S)

Vote History
Legislature Home Page | Record Front Page