The civic record
Read. Follow. Verify.Kentucky House Bill 546 authorizes immediate tax assessment and collection when asset concealment is suspected
Last action · March 20, 2026: taken from Appropriations & Revenue (H) 2nd reading returned to Appropriations & Revenue (H)Sponsor: Jason Petrie
Track this bill to get notified when it advances a stage. One tap to stop, anytime.
What This Bill Proposed
Kentucky House Bill 546 allows the Department of Revenue to immediately assess and collect taxes through legal proceedings when it reasonably believes a taxpayer is concealing assets or leaving the state to evade taxes. The bill establishes a minimum penalty of one hundred dollars for failing to file a required tax return under these endangered collection circumstances, unless reasonable cause is demonstrated.
Taxpayers suspected of moving assets or leaving the state with fraudulent intent face immediate tax collection actions, s, s, and a mandatory minimum failure-to-file penalty of one hundred dollars unless reasonable cause is shown.
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.
Taxpayers
Taxpayers face immediate tax assessments, garnishments, attachments, and a mandatory minimum one hundred dollar failure-to-file penalty if the department believes tax collection is endangered.
Department of Revenue
The department is granted authority to make tentative assessments, initiate immediate legal proceedings, and require bonds from taxpayers when tax collection is endangered.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
When can the Department of Revenue demand immediate tax payment?
What is the penalty if I fail to file a required tax return under these circumstances?
Can a taxpayer stop the department's legal collection proceedings?
What else do you want to know?
News Coverage
Follow the record
Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · on the House floor.
Procedural history
4 actions- Mar 20, 2026HouseFloortaken from Appropriations & Revenue (H) 2nd reading returned to Appropriations & Revenue (H)
- Mar 13, 2026HouseCommitteetaken from Appropriations & Revenue (H) 1st reading returned to Appropriations & Revenue (H)
- Feb 10, 2026HouseCommitteeto Appropriations & Revenue (H)
- Feb 3, 2026HouseIntroducedintroduced 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
Connected Entities
Sources
apps.legislature.ky.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 45)
- Controversy20Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz15Current news / social attention level
Publisher tools