| KY | SR184 | Intro
25% | Confirm the reappointment of Frederick A. Higdon as a member and the chairperson of the Board of Tax Appeals for a term expiring June 29, 2028.
[Detail][Text][Discuss] | 2025-03-28
adopted 38-0 |
| KY | HB2 | Pass | Create a new section of KRS Chapter 139 to create a violation when an official notice published by the secretary of the Finance and Administration Cabinet or the commissioner of the Department of Revenue improperly instructs that taxpayers should con...
[Detail][Text][Discuss] | 2025-03-27
delivered to Secretary of State (Acts Ch. 100) |
| KY | HB13 | Engross
50% | Amend KRS 131.575 to make technical corrections.
[Detail][Text][Discuss] | 2025-03-27
To Senate Appropriations and Revenue Committee |
| KY | SB129 | Pass | Amend KRS 99.727 to define "diverted tax delinquency purchaser" and "third-party purchaser"; require a certificate of delinquency related to property remaining in a tax delinquency diversion program at the expiration of the program's five year period...
[Detail][Text][Discuss] | 2025-03-24
signed by Governor (Acts Ch. 56) |
| KY | HB649 | Intro
25% | Create a new section of KRS Chapter 139 to establish a three-day sales and use tax holiday during the first weekend in August each year to exempt clothing, which includes diapers, school supplies, school art supplies, computers, school computer suppl...
[Detail][Text][Discuss] | 2025-03-13
To House Appropriations and Revenue Committee |
| KY | HB85 | Engross
50% | Amend KRS 220.510 to establish controls for sanitation districts when charging fees, taxes, or other charges to property owners or to other persons for the provision of services; provide that the Act may be cited as the Ensuring Fair Sewer Charges Ac...
[Detail][Text][Discuss] | 2025-03-12
To Senate Committee on Committees |
| KY | SB218 | Engross
50% | Create a new section of KRS Chapter 132 to define terms; require the Department of Revenue to ensure that taxpayers can access financial information regarding local taxing authorities, and to put that information on its website; specify the informati...
[Detail][Text][Discuss] | 2025-03-06
To House Committee On Committees |
| KY | HB490 | Intro
25% | Amend KRS 91A.390 to require a quarterly filing of local transient room taxes for a person that facilitates the rental of the accommodations by brokering, coordinating, or in any other way arranging for the rental; create new section of KRS Chapter 9...
[Detail][Text][Discuss] | 2025-02-28
To House Local Government Committee |
| KY | HB782 | Intro
25% | Amend KRS 138.510 to allocate moneys to a newly created fund from the pari-mutuel racing tax distribution; create a new section of KRS Chapter 230 to establish a fund relating to local governments and administered by the Department for Local Governme...
[Detail][Text][Discuss] | 2025-02-27
To House Appropriations and Revenue Committee |
| KY | HB729 | Intro
25% | Propose to create a new section of the Constitution of Kentucky to exempt from state and local excise, sales, and use taxes food, food ingredients, prescription drugs, residential utilities, and on-farm utilities; provide ballot language; submit to v...
[Detail][Text][Discuss] | 2025-02-27
To House Elections, Const. Amendments & Intergovernmental Affairs Committee |
| KY | HB756 | Intro
25% | Propose to create a new section of the Constitution of Kentucky to create spending limits and restrictions on imposing new taxes, tax rate increases, fees, or extension of expiring taxes.
[Detail][Text][Discuss] | 2025-02-27
To House Elections, Const. Amendments & Intergovernmental Affairs Committee |
| KY | HB721 | Intro
25% | Amend KRS 141.0401 to prevent entities doing business in Kentucky with gross receipts of less than $100,000 from paying the limited liability entity tax for taxable years beginning on or after January 1, 2026.
[Detail][Text][Discuss] | 2025-02-27
To House Appropriations and Revenue Committee |
| KY | HB802 | Intro
25% | Create a new section of KRS Chapter 141 to establish the 2026 toll relief tax credit; amend KRS 141.0205 to order the tax credit; amend KRS 131.190 to allow the department to report on the credit.
[Detail][Text][Discuss] | 2025-02-27
To House Appropriations and Revenue Committee |
| KY | HB797 | Intro
25% | Propose to amend Section 172B of the Constitution of Kentucky to expand the freeze on an assessment or reassessment moratorium to include the development of property and to remove the five-year expiration date for the moratorium; provide ballot langu...
[Detail][Text][Discuss] | 2025-02-27
To House Elections, Const. Amendments & Intergovernmental Affairs Committee |
| KY | HB804 | Intro
25% | Create a new section of KRS Chapter 139 to establish a 10-day sales and use tax holiday from April 5 to April 15 each year to exempt firearm safety devices and firearm storage devices; EFFECTIVE July 1, 2025.
[Detail][Text][Discuss] | 2025-02-27
To House Appropriations and Revenue Committee |
| KY | HB696 | Intro
25% | Create a new section of KRS Chapter 132 to exempt federally documented vessels from property taxation; create new sections of KRS Chapter 235 to establish the waterway usage fee and the distribution of revenue generated from the fee; establish the wa...
[Detail][Text][Discuss] | 2025-02-27
To House Appropriations and Revenue Committee |
| KY | HB776 | Intro
25% | Amend KRS 38.030 to entitle Kentucky National Guard members to receive hazardous duty incentive pay when called to service under Title 32 when an emergency is declared; amend KRS 138.470 to exempt active members of the Armed Forces assigned to Kentuc...
[Detail][Text][Discuss] | 2025-02-27
To House Veterans, Military Affairs, and Public Protection Committee |
| KY | HB739 | Intro
25% | Create a new section of KRS Chapter 139 to define terms; establish a sales tax rebate and process for venues which have entertainment events that are qualifying attractions; EFFECTIVE July 1, 2025.
[Detail][Text][Discuss] | 2025-02-27
To House Appropriations and Revenue Committee |
| KY | HB726 | Intro
25% | Amend KRS 140.080 to exempt Class B beneficiaries from inheritance taxation when receiving property from a decendent who died on or after January 1, 2026.
[Detail][Text][Discuss] | 2025-02-27
To House Appropriations and Revenue Committee |
| KY | HB703 | Intro
25% | Amend KRS 154.60-040 to define terms; create the Farmland Retention Tax Credit Program; establish a tax credit for seller of agricultural land; amend KRS 141.3841, 131.190, 154.60-005, and 154.60-020 to conform; sunset the program on December 31, 203...
[Detail][Text][Discuss] | 2025-02-27
To House Appropriations and Revenue Committee |
| KY | HB742 | Intro
25% | Create new sections of KRS Chapter 230 to authorize the corporation to regulate the conduct of fantasy contest operators; require the use of geolocation technology; require fantasy contest operators to implement procedures to prevent fraud, abuse, an...
[Detail][Text][Discuss] | 2025-02-27
To House Licensing, Occupations & Administrative Regulations Committee |
| KY | HB644 | Intro
25% | Amend KRS 91A.080 to exempt group health insurance premiums from local government license fee or tax upon insurance companies.
[Detail][Text][Discuss] | 2025-02-26
To House Banking and Insurance Committee |
| KY | HB604 | Intro
25% | Amend KRS 75.040 to increase the maximum property tax rate that can be levied by a fire protection district or a volunteer fire department district; limit any increase in the total tax levy beyond the initially approved levy to two cents per $100 of ...
[Detail][Text][Discuss] | 2025-02-26
To House Appropriations and Revenue Committee |
| KY | HB707 | Intro
25% | Create a new section of KRS Chapter 65 to define terms; allow two or more local governments to form a regional industrial taxing district; establish requirements for an economic development project in a regional industrial taxing district; allow the ...
[Detail][Text][Discuss] | 2025-02-26
To House Appropriations and Revenue Committee |
| KY | SB67 | Engross
50% | Propose to create a new section of the Constitution of Kentucky to exempt for homeowners who are 65 years of age or older any increase in the valuation of their permanent residence and contiguous real property that is assessed after the later of the ...
[Detail][Text][Discuss] | 2025-02-21
To House Committee On Committees |
| KY | HB590 | Intro
25% | Create a new section of KRS Chapter 141 to establish an income tax credit for employers that maintain an aprenticeship program and hire apprentices; amend KRS 141.0205 to order the credit; amend KRS 131.190 to allow the Department of Revenue to repor...
[Detail][Text][Discuss] | 2025-02-21
To House Appropriations and Revenue Committee |
| KY | HB503 | Intro
25% | Propose to create a new section of the Constitution of Kentucky to exempt from state and local property taxes real property maintained as the permanent residence of an owner who is an active-duty member or honorably discharged veteran of the United S...
[Detail][Text][Discuss] | 2025-02-21
To House Elections, Const. Amendments & Intergovernmental Affairs Committee |
| KY | HB583 | Intro
25% | Create a new section of KRS Chapter 198A to create the affordable housing loan pool fund to be administered by the Kentucky Housing Corporation to provide rehabilitation and construction loans to eligible entities; specify terms and process; create a...
[Detail][Text][Discuss] | 2025-02-21
To House Appropriations and Revenue Committee |
| KY | HB559 | Intro
25% | Create a new section of KRS Chapter 141 to establish a refundable qualified rent payment credit for taxable years beginning on or after January 1, 2026, but before January 1, 2030, in the amount of 25 percent of the qualified rent payments made durin...
[Detail][Text][Discuss] | 2025-02-21
To House Appropriations and Revenue Committee |
| KY | HB575 | Intro
25% | Amend KRS 141.019, relating to income tax, to define terms; allow a deduction from gross income for union dues and professional membership dues paid for taxable years beginning on or after January 1, 2026, but before January 1, 2030; amend KRS 131.19...
[Detail][Text][Discuss] | 2025-02-21
To House Appropriations and Revenue Committee |
| KY | HB625 | Intro
25% | Amend KRS 141.019 and 141.039 to ignore capital gains and capital losses from the sale or exchange of currency or bullion.
[Detail][Text][Discuss] | 2025-02-21
To House Appropriations and Revenue Committee |
| KY | HB642 | Intro
25% | Amend KRS 139.472 to define and exempt from sales and use tax breast pumps, breast pump storage and collection supplies, and breast pump kits from July 1, 2025, to June 30, 2029, and require the Department of Revenue to report the exemption each Sept...
[Detail][Text][Discuss] | 2025-02-21
To House Appropriations and Revenue Committee |
| KY | HB612 | Intro
25% | Amend KRS 132.010 and 136.010 to include certain types of mains, pipes, pipelines, and conduits in the definition of "real property" for taxation purposes; disallow claims for refunds or credits of tax overpayments from amended returns, tax refund ap...
[Detail][Text][Discuss] | 2025-02-21
To House Appropriations and Revenue Committee |
| KY | HB639 | Intro
25% | Create a new section of KRS Chapter 132, relating to state and local property taxes, to establish a new homestead exemption for veterans with a service-connected disability; establish requirements for the exemption; allow the permanent residence of a...
[Detail][Text][Discuss] | 2025-02-21
To House Appropriations and Revenue Committee |
| KY | HB650 | Intro
25% | Establish a new KRS Chapter 145 to create the Kentucky Tax Tribunal within the executive branch to be the single form for all tax litigation; establish judges, forums, processes, and methods of appeal; amend various statutes to conform; repeal sectio...
[Detail][Text][Discuss] | 2025-02-21
To House Appropriations and Revenue Committee |
| KY | HB610 | Intro
25% | Repeal and reenact KRS 132.010, relating to property taxes, to remove definitions of terms not used within KRS Chapter 132 and to alphabetize and restructure the definitions; amend various other sections to conform.
[Detail][Text][Discuss] | 2025-02-21
To House Appropriations and Revenue Committee |
| KY | HB613 | Intro
25% | Amend KRS 139.010 to exclude document fees, lien fees, and insurance passed through from the manufacturer from the definition of "gross receipts"; EFFECTIVE July 1, 2025.
[Detail][Text][Discuss] | 2025-02-21
To House Appropriations and Revenue Committee |
| KY | HB267 | Fail | Propose to create a new section of the Constitution of Kentucky to exempt from state and local excise, sales, and use taxes food and food ingredients, prescription drugs, and residential utilities; provide ballot language; submit to voters for ratifi...
[Detail][Text][Discuss] | 2025-02-20
WITHDRAWN |
| KY | SB186 | Intro
25% | Repeal and reenact KRS 132.017 to require the portion of a property tax rate which will produce revenue from real property, exclusive of revenue from new property, more than four percent over the amount of revenue produced by the compensating tax rat...
[Detail][Text][Discuss] | 2025-02-19
To Senate Appropriations and Revenue Committee |
| KY | HB363 | Fail | Amend KRS 141.019, relating to income tax, to define terms; allow a deduction from gross income for union dues and professional membership dues paid for taxable years beginning on or after January 1, 2026, but before January 1, 2030; amend KRS 131.19...
[Detail][Text][Discuss] | 2025-02-18
WITHDRAWN |
| KY | HB425 | Intro
25% | Amend KRS 141.020 to change the individual income tax rates for taxable years beginning on or after January 1, 2026.
[Detail][Text][Discuss] | 2025-02-14
To House Appropriations and Revenue Committee |
| KY | HB453 | Intro
25% | Create a new section of KRS Chapter 139 to exempt religious institutions from sales and use tax; amend KRS 139.200 and 139.495 to conform; EFFECTIVE July 1, 2025.
[Detail][Text][Discuss] | 2025-02-14
To House Appropriations and Revenue Committee |
| KY | HB474 | Intro
25% | Amend KRS 141.381 to include a historically black college and university in the definition of "educational institution"; extend the sunset date of the income tax credit to April 15, 2037.
[Detail][Text][Discuss] | 2025-02-14
To House Appropriations and Revenue Committee |
| KY | HB471 | Intro
25% | Amend KRS 141.019 to define "minor"; allow an individual income tax exclusion of all income from all sources received by a minor.
[Detail][Text][Discuss] | 2025-02-14
To House Appropriations and Revenue Committee |
| KY | HB378 | Intro
25% | Create a new section of KRS Chapter 141 to establish the qualified home modification credit against the tax imposed in KRS 141.020; amend KRS 141.0205 to order the credit; amend KRS 131.190 to allow the Department of Revenue to report on the credit.
[Detail][Text][Discuss] | 2025-02-12
To House Appropriations and Revenue Committee |
| KY | HB372 | Intro
25% | Amend KRS 141.433 to allow amounts received as repayment on a qualified low-income community investment and reinvested in another qualified low-income community investment during the same calendar year to be considered continuously held; amend KRS 14...
[Detail][Text][Discuss] | 2025-02-12
To House Appropriations and Revenue Committee |
| KY | HB376 | Intro
25% | Amend KRS 42.500 to authorize the State Investment Commission to make investments in certain digital assets and bullion; define terms; establish requirements for investments; prohibit investments in central bank digital currency; make technical corre...
[Detail][Text][Discuss] | 2025-02-12
To House Banking and Insurance Committee |
| KY | HB383 | Intro
25% | Create a new section of KRS Chapter 141 to establish the accessible housing income tax credit for taxable years beginning on or after January 1, 2026, but before January 1, 2030; amend KRS 141.0205 to order the credit; amend KRS 131.190 to allow the ...
[Detail][Text][Discuss] | 2025-02-12
To House Appropriations and Revenue Committee |
| KY | HB214 | Intro
25% | Create a new section of KRS Chapter 141 to define terms; establish a refundable credit for taxable years beginning on or after January 1, 2026, but before January 1, 2030, for individuals who enroll in a firearm safety course during the taxable year;...
[Detail][Text][Discuss] | 2025-02-07
To House Appropriations and Revenue Committee |
| KY | HB296 | Intro
25% | Create a new section of KRS Chapter 141 to establish a nonrefundable income tax credit for alternative jet fuel producers and consumers; amend KRS 141.0205 to order the credit; amend KRS 131.190 to allow the Department of Revenue to report on the cre...
[Detail][Text][Discuss] | 2025-02-07
To House Appropriations and Revenue Committee |
