| KY | HB869 | Pass | Create a new section of Subchapter 20 of KRS Chapter 154 to establish the rural building and job creation revolving fund; specify uses of the fund to assist with compliance risk mitigation for the New Markets Tax Credits Program, or to issue low-inte...
[Detail][Text][Discuss] | 2026-04-27
signed by Governor (Acts Ch. 198) |
| KY | SB324 | Pass | Amend KRS 141.383 and 154.61-020 to allow that any unallocated portion of the $75 million credit cap be carried forward for utilization in subsequent calendar years for high-impact motion pictures or entertainment productions; amend KRS 154.12-280 to...
[Detail][Text][Discuss] | 2026-04-23
signed by Governor (Acts Ch. 194) |
| KY | HB757 | Pass | Amend KRS 139.340 to redefine the sales and use tax nexus standard for remote retailers and marketplace providers to include a sales volume threshold only; amend KRS 131.383 and 141.044 to allow the Department of Revenue to refund an estimated tax pa...
[Detail][Text][Discuss] | 2026-04-14
delivered to Secretary of State (Acts Ch. 161) |
| KY | SB69 | Pass | Create a new section of KRS Chapter 141 to allow a contribution to be made to the autism spectrum disorder trust fund through an income tax refund designation effective for taxable years beginning on or after January 1, 2026; require the designation ...
[Detail][Text][Discuss] | 2026-04-03
signed by Governor (Acts Ch. 19) |
| KY | HB1 | Pass | Create a new section of KRS Chapter 14 to elect for the Commonwealth to participate in the qualified elementary and secondary education scholarship federal tax credit; designate the Secretary of State as the sole official authorized to report the sta...
[Detail][Text][Discuss] | 2026-03-17
delivered to Secretary of State (Acts Ch. 4) |
| KY | HB835 | Intro
Sine Die | 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] | 2026-03-10
To House Appropriations and Revenue Committee |
| KY | HB870 | Intro
Sine Die | Amend KRS 96A.096 to include voluntary contributions by a Kentucky employer up to 0.05% of the Kentucky employer's total payroll in the Kentucky public transportation development fund; require the fund to be administered by the Transportation Cabinet...
[Detail][Text][Discuss] | 2026-03-10
To House Appropriations and Revenue Committee |
| KY | HB768 | Intro
Sine Die | Create a new section of KRS Chapter 141 to establish a refundable Kentucky working credit equal to 30% of the federal earned income credit allowed for the taxable year; a taxpayer's modified gross income to be in excess of the amount eligible for the...
[Detail][Text][Discuss] | 2026-03-05
To House Appropriations and Revenue Committee |
| KY | HB760 | Intro
Sine Die | Amend KRS 171.396 to define and redefine certain terms; allow the certified rehabilitation credit cap to be allocated as 15% for owner-occupied residential property and 85% for property other than owner-occupied residential property, including workfo...
[Detail][Text][Discuss] | 2026-03-05
To House Appropriations and Revenue Committee |
| KY | HB725 | Intro
Sine Die | Amend KRS 141.019, relating to income tax, to define terms; allow a deduction from gross income for professional membership dues paid for taxable years beginning on or after January 1, 2027, but before January 1, 2031; amend KRS 131.190 to allow the ...
[Detail][Text][Discuss] | 2026-03-03
To House Appropriations and Revenue Committee |
| KY | HB694 | Intro
Sine Die | Create a new section of KRS Chapter 141 to define terms; establish a nonrefundable income tax credit for an employer that hires an eligible employee who holds a certificate of employability; provide that the credit is equal to the amount of wages pai...
[Detail][Text][Discuss] | 2026-03-02
To House Appropriations and Revenue Committee |
| KY | HB688 | Intro
Sine Die | Amend KRS 141.071 and 141.072 to sunset the option to contribute to a political party from an individual's tax liability, effective for taxable years beginning January 1, 2026; amend KRS 121.180 and 121.230 to make conforming changes, repeal KRS 141....
[Detail][Text][Discuss] | 2026-02-27
To House Appropriations and Revenue Committee |
| KY | SB255 | Intro
Sine Die | Create new sections of KRS Chapter 65 to provide incremental revenue tax incentives to the Rural Kentucky Revitalization Opportunity Partnership; define terms; state findings; establish the Rural Kentucky Revitalization Opportunity Partnership Board;...
[Detail][Text][Discuss] | 2026-02-26
To Senate Committee on Committees |
| KY | SB241 | Intro
Sine Die | Amend KRS 141.019, relating to income tax, to define terms; allow a deduction from gross income for professional membership dues paid for taxable years beginning on or after January 1, 2027, but before January 1, 2031; amend KRS 131.190 to allow the ...
[Detail][Text][Discuss] | 2026-02-24
To Senate Committee on Committees |
| KY | HB629 | Intro
Sine Die | Create a new section of KRS Chapter 141 to establish the employers' organ and bone marrow donation tax credit; amend KRS 141.0205 to provide the ordering of the credit; amend KRS 131.190 to allow disclosure of certain information on the credit to the...
[Detail][Text][Discuss] | 2026-02-20
To House Appropriations and Revenue Committee |
| KY | HB207 | Fail | Amend KRS 141.019, relating to income tax, to define "professional membership dues" and "union dues"; allow a deduction from gross income for union dues and professional membership dues paid for taxable years beginning on or after January 1, 2027, bu...
[Detail][Text][Discuss] | 2026-02-19
WITHDRAWN |
| KY | SB167 | 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, 2027, but before January 1, 2031; amend KRS 131.19...
[Detail][Text][Discuss] | 2026-02-17
WITHDRAWN |
| KY | HB545 | Intro
Sine Die | Create a new section of KRS Chapter 141 to establish a nonrefundable income tax credit for alternative jet fuel producers; require the Department of Revenue, in conjunction with the Department of Agriculture and the Energy and Environment Cabinet, to...
[Detail][Text][Discuss] | 2026-02-10
To House Appropriations and Revenue Committee |
| KY | HB489 | Intro
Sine Die | Create a new section in KRS Chapter 141 to establish a nonrefundable individual income tax credit for an eligible child; define "eligible child"; allow credit for taxable years beginning on or after January 1, 2027, but before January 1, 2031; establ...
[Detail][Text][Discuss] | 2026-02-03
To House Appropriations and Revenue Committee |
| KY | HB446 | Intro
Sine Die | Create a new section of KRS Chapter 141 establishing the refundable home installation credit, not to exceed $7,500 annually, for qualifying home installations to increase the habitability or efficiency of the residence for individuals that are age 65...
[Detail][Text][Discuss] | 2026-01-29
To House Appropriations and Revenue Committee |
| KY | HB452 | Intro
Sine Die | Amend KRS 141.010 to define "qualified tips" and "qualified overtime compensation"; amend KRS 141.019 to allow the same treatment of qualified tips in accordance with 26 U.S.C. sec. 224 and qualified overtime compensation in accordance with 26 U.S.C....
[Detail][Text][Discuss] | 2026-01-29
To House Appropriations and Revenue Committee |
| KY | HB462 | Intro
Sine Die | Amend KRS 154.30-010 to remove the sunset date in the definition of "modified new revenues for income tax" to make it permanent.
[Detail][Text][Discuss] | 2026-01-29
To House Appropriations and Revenue Committee |
| KY | HB426 | Intro
Sine Die | 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, 2027, but before January 1, 2031, in the amount of 25% of the qualified rent payments made during the t...
[Detail][Text][Discuss] | 2026-01-27
To House Appropriations and Revenue Committee |
| KY | HB343 | Intro
Sine Die | Create a new section to KRS Chapter 141 to provide employers a tax credit for contributions to an employee's Kentucky Educational Savings Plan Trust account or STABLE Kentucky account; amend KRS 141.0205 to specify ordering of the credit; amend KRS 1...
[Detail][Text][Discuss] | 2026-01-21
To House Appropriations and Revenue Committee |
| KY | HB325 | Intro
Sine Die | Amend KRS 141.396, relating to the angel investor tax credit, to remove language relating to employee demographics for qualified small businesses from information required; amend KRS 154.20-234, relating to the Angel Investor Program, to remove langu...
[Detail][Text][Discuss] | 2026-01-20
To House Small Business & Information Technology Committee |
| KY | HB237 | Intro
Sine Die | Create a new section of KRS Chapter 141 to establish the employer student loan repayment credit, equal to 50% of the amount paid by an employer on an eligible student loan of a qualified employee effective for taxable years beginning January 1, 2026,...
[Detail][Text][Discuss] | 2026-01-15
To House Appropriations and Revenue Committee |
| KY | HB238 | Intro
Sine Die | Create a new section of KRS Chapter 141 to establish an income tax credit for employers that maintain an apprenticeship program and hire apprentices; amend KRS 141.0205 to order the credit; amend KRS 131.190 to allow the Department of Revenue to repo...
[Detail][Text][Discuss] | 2026-01-15
To House Appropriations and Revenue Committee |
| KY | SB99 | Intro
Sine Die | Create a new section of KRS Chapter 41 to define terms; recognize gold specie and silver specie as legal tender in Kentucky; provide for use of gold specie and silver specie as legal tender; require the State Treasurer to promulgate administrative re...
[Detail][Text][Discuss] | 2026-01-15
To Senate Committee on Committees |
| KY | HB157 | Intro
Sine Die | Create a new section of KRS Chapter 141 to establish an eligible caregiver 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] | 2026-01-14
To House Appropriations and Revenue Committee |
| KY | HB183 | Intro
Sine Die | Amend KRS 141.019 to increase the retirement distribution exclusion from $31,110 to $41,110 for taxable years beginning on or after January 1, 2027.
[Detail][Text][Discuss] | 2026-01-14
To House Appropriations and Revenue Committee |
| KY | HB159 | Intro
Sine Die | Create a new section of KRS Chapter 141 to establish the accessible home credit for taxable years beginning on or after January 1, 2027, but before January 1, 2031; amend KRS 141.0205 to order the credit; amend KRS 131.190 to allow the Department of ...
[Detail][Text][Discuss] | 2026-01-14
To House Appropriations and Revenue Committee |
| KY | HB225 | Intro
Sine Die | Create a new section of KRS Chapter 141 to establish a refundable income tax credit for certain volunteer firefighters; declare the purpose of the credit; require annual reporting to the Legislative Research Commission to evaluate the impact of the c...
[Detail][Text][Discuss] | 2026-01-14
To House Appropriations and Revenue Committee |
| KY | HB131 | Intro
Sine Die | Create a new section of KRS Chapter 141 to establish a nonrefundable credit against the tax imposed under KRS 141.020 for qualifying contributions made to a Kentucky Educational Savings Plan trust account in accordance with the guidelines in 26 U.S.C...
[Detail][Text][Discuss] | 2026-01-14
To House Appropriations and Revenue Committee |
| KY | HB158 | Intro
Sine Die | 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] | 2026-01-14
To House Appropriations and Revenue Committee |
| KY | HB228 | Intro
Sine Die | 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, 2027, but before January 1, 2031, in the amount of 25% of the qualified rent payments made during the t...
[Detail][Text][Discuss] | 2026-01-14
To House Appropriations and Revenue Committee |
| KY | HB217 | Intro
Sine Die | Create a new section of KRS Chapter 141 to provide taxpayers the option of having all or a portion of their individual income tax refund be contributed to the animal control and care fund created in KRS 258.119; establish requirements for administeri...
[Detail][Text][Discuss] | 2026-01-14
To House Appropriations and Revenue Committee |
| KY | HB167 | Intro
Sine Die | Amend KRS 141.019 to allow a deduction for theft losses in accordance with Section 165(e) of the Internal Revenue Code.
[Detail][Text][Discuss] | 2026-01-14
To House Appropriations and Revenue Committee |
| KY | HB152 | Intro
Sine Die | Amend KRS 141.020, relating to the individual income tax, to establish graduated individual income tax rates for taxable years beginning on or after January 1, 2027; remove provisions relating to tax rate reduction procedures.
[Detail][Text][Discuss] | 2026-01-14
To House Appropriations and Revenue Committee |
| KY | HB82 | Intro
Sine Die | 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] | 2026-01-14
To House Appropriations and Revenue Committee |
| KY | HB229 | Intro
Sine Die | 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; amend KR...
[Detail][Text][Discuss] | 2026-01-14
To House Appropriations and Revenue Committee |
| KY | HB13 | Intro
Sine Die | Amend KRS 141.020 to establish a graduated tax rate for net income of $300,000 or less; establish a flat tax rate of 6% for net incomes in excess of $300,000; and remove provisions relating to tax rate reduction procedures.
[Detail][Text][Discuss] | 2026-01-13
To House Appropriations and Revenue Committee |
| KY | HB28 | Intro
Sine Die | Repeal various sections of KRS Chapter 141 to repeal the Education Opportunity Account Program; amend KRS 141.0205 and 131.190 to conform.
[Detail][Text][Discuss] | 2026-01-13
To House Appropriations and Revenue Committee |
| KY | HB27 | Intro
Sine Die | Amend KRS 141.019 to establish an individual income tax exclusion for amounts contributed to a Kentucky Saves account for taxable years beginning on or after January 1, 2027, but before January 1, 2031; create a new section of KRS Chapter 141 to esta...
[Detail][Text][Discuss] | 2026-01-13
To House Appropriations and Revenue Committee |
| KY | SB81 | Intro
Sine Die | Create a new section of KRS Chapter 141 to establish a refundable Kentucky child credit for taxpayers with qualifying children under the age of 6; authorize a maximum credit of $1,000 per qualifying child for individuals with income below $50,000 for...
[Detail][Text][Discuss] | 2026-01-13
To Senate Committee on Committees |
