| 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] | 2025-02-19
To House Committee On Committees |
| KY | HB701 | Intro
25% | Create new sections of KRS Chapter 369 to define terms relating to blockchain technology; allow individuals to use digital assets and self-hosted wallets; prohibit local zoning changes that discriminate against against a digital asset mining business...
[Detail][Text][Discuss] | 2025-02-19
To House Committee On Committees |
| 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WITHDRAWN |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 | 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] | 2025-02-18
To House Committee On Committees |
| 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 | 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 | 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] | 2025-02-14
To House Committee On Committees |
| 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] | 2025-02-14
To House Committee On Committees |
| 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] | 2025-02-14
To House Committee On Committees |
| 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] | 2025-02-14
To House Committee On Committees |
| 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 | 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; and amend 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 |
| KY | HB226 | Intro
25% | Create a new section of KRS Chapter 141 to establish an eligible caregiver tax 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] | 2025-02-07
To House Appropriations and Revenue Committee |
| KY | HB311 | Intro
25% | 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] | 2025-02-07
To House Appropriations and Revenue Committee |
| KY | HB243 | Intro
25% | Create new sections of KRS Chapter 7A to establish the Financial Incentive Review Committee; define terms; specify committee membership, authority, powers and duties; establish requirements for meetings; establish requirements for how the General Ass...
[Detail][Text][Discuss] | 2025-02-07
To House Appropriations and Revenue Committee |
| KY | HB338 | Intro
25% | Amend KRS 141.019 to exclude all wages earned by a state service employee from individual income tax.
[Detail][Text][Discuss] | 2025-02-07
To House Appropriations and Revenue Committee |
| KY | HB364 | Intro
25% | 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] | 2025-02-07
To House Appropriations and Revenue Committee |
| KY | HB361 | Intro
25% | Create a new section of KRS Chapter 141 to establish the employer student loan repayment credit, equal to 50 percent of the amount paid by an employer on an eligible student loan of a qualified employee effective for taxable years beginning January 1...
[Detail][Text][Discuss] | 2025-02-07
To House Appropriations and Revenue Committee |
| KY | HB1 | Pass | Amend KRS 141.020 to reduce the individual income tax rate from 4% to 3.5% for taxable years beginning on or after January 1, 2026.
[Detail][Text][Discuss] | 2025-02-06
signed by Governor (Acts Ch. 1) |
| KY | SB34 | Intro
25% | Create a new section of KRS Chapter 141 to establish an income tax credit for qualified contributions made to a domestic violence shelter or rape crisis center in this state; amend KRS 141.019 and 141.039 to disallow the deduction for charitable cont...
[Detail][Text][Discuss] | 2025-02-04
To Senate Appropriations and Revenue Committee |
| KY | HB26 | Intro
25% | Amend KRS 141.010 to define "tips" and "overtime compensation"; amend KRS 141.019 to allow an exclusion from gross income for tax purposes for tips and overtime compensation; amend KRS 141.335 to include tips and overtime compensation amounts on empl...
[Detail][Text][Discuss] | 2025-02-04
To House Appropriations and Revenue Committee |
| KY | SB47 | Intro
25% | Create a new section of KRS Chapter 141 to establish a refundable Kentucky child credit for taxpayers with qualifying children under the age of six; authorize a maximum credit of $1,000 per qualifying child for individuals with income below $50,000 f...
[Detail][Text][Discuss] | 2025-02-04
To Senate Appropriations and Revenue Committee |
| KY | HB146 | Intro
25% | 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, 2026.
[Detail][Text][Discuss] | 2025-02-04
To House Appropriations and Revenue Committee |
| KY | HB151 | Intro
25% | 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 and the Interim Joint Committee...
[Detail][Text][Discuss] | 2025-02-04
To House Appropriations and Revenue Committee |
| KY | HB176 | Intro
25% | Create a new section of KRS Chapter 141 to allow a refundable income tax credit for the firearm making tax, firearm special occupational tax, or firearm transfer tax for taxable years beginning on or after January 1, 2026, but before January 1, 2030;...
[Detail][Text][Discuss] | 2025-02-04
To House Appropriations and Revenue Committee |
| KY | HB192 | Intro
25% | Amend KRS 141.019 to exclude all distributions from military pension plans received by retired members of the United States military and National Guard and their surviving spouse or former spouse under a survivor benefit plan from income taxation for...
[Detail][Text][Discuss] | 2025-02-04
To House Appropriations and Revenue Committee |
| KY | HB189 | Intro
25% | 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] | 2025-02-04
To House Appropriations and Revenue Committee |
| KY | HB195 | Intro
25% | Create a new section of KRS Chapter 141 to define terms; establish a tax deduction for contributions made to an eligible savings account by a first-time home buyer and allow an exclusion from income for any interest earned from an eligible savings ac...
[Detail][Text][Discuss] | 2025-02-04
To House Appropriations and Revenue Committee |
