AN ACT relating to fiscal matters.

HB 675 updates Kentucky law to replace gendered language in a tax collection procedure. It amends KRS 131.205 to use gender-neutral terms (replacing "his or her" with inclusive phrasing) for Department of Revenue field representatives who collect taxes. The bill does not change any tax collection rules or procedures - only the wording describing who performs the task. It directly affects field representatives handling tax payments but has no impact on tax rates, filing requirements, or other fiscal policies. This is a procedural language update, not a substantive policy change.