Tax Policy

Existing tax exemptions are critical to maintaining Kentucky as the place to do business for the horse industry and growing the nearly 80,000 jobs supported by our industry. These exemptions include sales tax on veterinary and pharmaceutical services for equines, the sale of horses to out-of-state buyers and equine boarding services.

Will you continue supporting tax exemptions like these that are proven to have a positive impact on the state?

I am against increasing government revenue via taxes – government is already too big. However, I support the overall concept of replacement of production (income) tax with consumption (sales) tax. Every industry will lobby to be exempted from the sales tax. I will consider this exemption only in the context of an overall revenue-neutral tax bill.

Due to a decision made by the legislature several decades ago, there is currently a confusing and burdensome division in sales tax policy on livestock feed and supplies depending on whether a farmer is purchasing for their equines or for other types of livestock. For equines, sales tax is required. For other livestock, the purchase is exempt from sales tax. KEEP has long called for tax parity for equines, which would be especially beneficial to smaller businesses. In 2017, the Kentucky legislature formally broadened the definition of livestock to include equines.

Would you support tax parity and extend the sales tax exemption on feed and supplies to all livestock, including equines?

I assume the logic is that food is not taxed, and therefore animals that will become food are not taxed. Animals being raised for purposes other than food (show horses, pets, etc) should have tax parity with each other.

Land Use Policy

In a recent legislative session, legislation was proposed that would allow the state to supersede local governments’ land use ordinances. KEEP believes that land use and its economic impact is not a one-size-fits-all issue and local governments should maintain their ability to make land use policy. In counties like Fayette and Woodford, horse farm land is the lifeblood of the economy. Without local consideration and protections, that economy could evaporate overnight.

What is your position on local land use decision-making, particularly as it applies to the horse industry?

I think land use decisions are best kept at the most local possible level of control, and should NOT be the State in most situations.

Similarly, during the last legislative session, there was an effort to give control over siting for industrial solar facilities to a state commission, rather than local communities. This would also impact Kentucky’s limited horse farm land. Additionally, many of the issues with industrial solar facilities may not be felt until the decommissioning process decades down the road.

What is your position on whether industrial solar siting should be made at the local level?

I think land use decisions are best kept at the most local possible level of control, and should NOT be the State in most situations. There should be a state requirement that massive solar facilities must have the funds bonded for decommissioning and disposal and returning the land to its previous condition at the end of their useful life.

Sports Wagering and Expanded Gaming

Sports wagering is now legal or is pending in all but 14 states, including in 6 states that border Kentucky. KEEP believes that legal sports wagering in Kentucky could have a positive impact on our horse industry, especially with how the legislation was previously drafted in Kentucky to include the industry. Gaming issues like sports wagering may come before the legislature.

Would you be supportive of legalized sports betting that would provide economic investment and jobs in your district?

I do not favor expanded commercial gambling. It is usually a bad deal for the taxpayers when all the costs to society are considered, and it generally involves government picking winners and losers for the business license vs free enterprise.

In 2021, Kentucky saw a proliferation of “skill games” across the state. These slot-like machines are unregulated, not taxed, and pose a threat to the legal, regulated gaming options provided by charitable gaming operators, the Kentucky Lottery, and Kentucky’s horse industry.

Would you support the elimination or regulation of “skill games” in Kentucky?

Yes. These games a a back door method to expand commercial gambling without legislative permission. I do not favor expanded commercial gambling. It is usually a bad deal for the taxpayers when all the costs to society are considered, and it generally involves government picking winners and losers for the business license vs free enterprise.

Job Training and Workforce Development

Over the past four years, KEEP has worked in partnership with the Kentucky Chamber of Commerce Foundation to create a Talent Pipeline Initiative focused on how to fill the needs of the horse industry’s demand for labor and how to bring more Kentuckians into the industry.

As Frankfort considers the importance of job training and workforce development programs, will you commit to including the horse industry in those conversations?

Yes. Workforce training is a top priority, and hose industry jobs are good jobs.

Equine Events

In 2010, the Kentucky Horse Park hosted the World Equestrian Games. This event successfully showcased the “Horse Capital of the World” on the global stage. However, in the 12 years since that event, Kentucky has not bid on hosting other large-scale events.

Would you encourage the state to bid on international events and return a spotlight to the Commonwealth?

Yes. We must capitalize on our equine heritage and reputation for tourism growth.

About the Candidate

The photo [at the top] is an equine business in my suburban neighborhood. There are several small equine businesses nearby, and they are a boost to the community.