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HB 739KENTUCKYSession 2026RSState Billdead
Did Not Advance

Kentucky HB 739 directs a portion of pari-mutuel racing tax receipts into a new local government support fund

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

Last action · March 4, 2026: to Appropriations & Revenue (H)Sponsors: Al Gentry and 1 other

Bill progressHistory & official text ↓
Introduced
Committee
Floor Vote
Passed
Law

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Public stanceCommunity reactions are separate from the official record and reporting.

What This Bill Proposed

Kentucky HB 739 creates the pari-mutuel racing local government support fund, channeling a portion of existing pari-mutuel racing tax receipts to counties where live and historical horse racing facilities operate. The measure requires the Department for Local Government to distribute these funds at least quarterly and promulgate regulations governing eligible local expenses such as law enforcement retention, homelessness, and affordable housing.

Why it matters

Local governments hosting horse racing facilities receive a dedicated revenue stream from pari-mutuel excise taxes to address local social costs and infrastructure needs, with funds carried forward across fiscal years rather than lapsing.

Background
  • The Kentucky General Assembly establishes state tax rates and revenue distributions for the commonwealth's horse racing and wagering industries. context

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

Counties with horse racing facilities

Counties containing live and historical horse racing facilities receive quarterly financial disbursements from the new support fund.

Directly affected

Department for Local Government

The department administers the trust and agency account, determines tax generation by facility, and promulgates administrative regulations for fund use.

Directly affected

Department of Revenue

The department provides aggregate location data on pari-mutuel tax receipts on a confidential basis to calculate fund distributions.

Key Facts

  • Creates the pari-mutuel racing local government support fund in the State Treasury as a trust and agency account administered by the Department for Local Government.
  • Allocates an amount equal to one-tenth of one percent (0.1%) of all money wagered on live races and historical horse races to the new local government support fund.
  • Requires moneys remaining in the support fund at the close of the fiscal year to carry forward rather than lapsing.
  • Directs that fund moneys be disbursed at least quarterly to counties containing tracks or facilities paying the underlying excise tax.
Show all 7 facts
  • Requires the Department for Local Government to promulgate administrative regulations on how local governments may use funds to address problem gambling social costs, including law enforcement retention, homelessness, and affordable housing.
  • Permits the Department of Revenue to provide confidential tax location information to the Department for Local Government to calculate fund distributions.
  • Maintains tax confidentiality exceptions allowing the Department of Revenue to share required data with the Department for Local Government.

Frequently Asked Questions

Where does the money for the local government support fund come from?
The fund receives an amount equal to one-tenth of one percent (0.1%) of all money wagered on live and historical horse races from applicable track excise taxes.
Which local governments are eligible to receive disbursements?
Disbursements go quarterly to counties containing tracks or facilities that pay the excise tax deposited into the fund.
What can local governments use the disbursed funds for?
Funds may be used to address the social costs of problem gambling, including law enforcement retention, homelessness, affordable housing, and facility regulation and policing.

What else do you want to know?

News Coverage

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Where This Stands

This bill did not become law - Died at adjournment · in House committee.

Procedural history

2 actions
  1. Mar 4, 2026HouseCommittee
    to Appropriations & Revenue (H)
  2. Feb 25, 2026HouseIntroduced
    introduced in House to Committee on Committees (H)

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Al GentryHouse · District 46DemocraticPrimary sponsor
Matt LehmanHouse · District 67DemocraticCosponsor

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Creation of Dedicated Local Gambling Revenue Stream

The legislation establishes a formal mechanism to route a fraction of pari-mutuel tax revenue directly to host counties for addressing social costs like homelessness and law enforcement.

Department for Local GovernmentDepartment of Revenue

Connected Entities

Bluegrass Community and Technical College, Department for Local Government, State Treasury and 8 more
OrganizationBluegrass Community and Technical College“Recipient of equine industry programs funding”Map →
OrganizationDepartment for Local Government“Administers the pari-mutuel racing local government support fund”Map →
locationState Treasury“Location where the support fund is created”Map →
OrganizationGeneral Assembly“Enacting legislative body of Kentucky”Map →
PersonState Treasurer“Disburses funds upon warrant of the commissioner”Map →
OrganizationTourism, Arts and Heritage Cabinet“Granted race title sponsorship for international harness racing events”Map →
OrganizationUniversity of Kentucky“Recipient of equine industry programs funding”Map →
OrganizationUniversity of Louisville“Recipient of equine industry program funds”Map →
OrganizationDepartment of Revenue“Provides aggregate location information for tax calculations”Map →
OrganizationKentucky Council on Postsecondary Education“Administrative agent for capital program funds”Map →
OrganizationKentucky Horse Racing and Gaming Corporation“Serves as administrative agent for aftercare facility funds”Map →

Sources

Open source document

apps.legislature.ky.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 60)
  • Controversy25
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz30
    Current news / social attention level

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