Kentucky House Bill 79

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Sponsorship: Partisan Bill (Republican 3)
Status: Introduced on January 7 2026 - 25% progression, died in committee
Action: 2026-01-14 - to Appropriations & Revenue (H)
Pending: House Appropriations and Revenue Committee
Text: Latest bill text (Introduced) [PDF]

Amend KRS 139.010, relating to sales and use taxes, to define "ammunition," "antique firearm," "body armor," firearm," "firearm muffler or silencer," "firearm-related accessory," "firearm safety course," "firearm safety device," and "firearm storage device"; amend KRS 139.480 to exempt ammunition, antique firearms, body armor, firearms, firearm-related accessories, firearm safety courses, firearm safety devices, firearm storage devices, noise cancelling ear protection, and admissions or program fees related to certain firearm-related activities; EFFECTIVE August 1, 2026.

AN ACT relating to sales and use tax exemptions for firearm-related items.

Rep. T.J. Roberts [R]

Rep. Josh Calloway [R]

Rep. Savannah Maddox [R]

Date	Chamber	Action
2026-01-14	House	to Appropriations & Revenue (H)
2026-01-07	House	to Committee on Committees (H)
2026-01-07	House	introduced in House

Type	Source
Summary	https://apps.legislature.ky.gov/record/26RS/hb79.html
Text	https://apps.legislature.ky.gov/recorddocuments/bill/26RS/hb79/orig_bill.pdf
Supplement	https://apps.legislature.ky.gov/recorddocuments/note/26RS/hb79/FN.pdf