Kentucky House Bill 115 (Prior Session Legislation)

---

Spectrum: Slight Partisan Bill (Democrat 2-1)
Status: Introduced on January 4 2022 - 25% progression, died in committee
Action: 2022-01-04 - to Committee on Committees (H)
Pending: House Committee On Committees Committee
Text: Latest bill text (Introduced) [PDF]

Amend KRS 141.019 to allow taxpayers to include the federal deduction for educator expenses in adjusted gross income; create a new section of KRS Chapter 141 to establish a nonrefundable educator expense credit for taxable years beginning on or after January 1, 2022; allow for a dollar-for-dollar credit with a maximum of $250 per eligible educator for unreimbursed eligible educator expenses that are incurred during the taxable year; amend KRS 141.0205 to order the income tax credit; amend KRS 131.190 to allow for the reporting of the credit.

AN ACT related to a tax credit for educator expense.

Rep. Tina Bojanowski [D]

Rep. Ed Massey [R]

Rep. Cherlynn Stevenson [D]

Date	Chamber	Action
2022-01-04	House	to Committee on Committees (H)
2022-01-04	House	introduced in House
2021-12-08	House	Prefiled by the sponsor(s).

Type	Source
Summary	https://apps.legislature.ky.gov/record/22RS/hb115.html
Text	https://apps.legislature.ky.gov/recorddocuments/bill/22RS/hb115/orig_bill.pdf