| KY | SB197 | Pass | Create a new section of Subchapter 32 of KRS Chapter 154 to establish a tiered county system for eligible companies to receive incentives under the Kentucky Business Investment Program; amends KRS 154.32-010 to define "tier"; amends KRS 154.32-020 an...
[Detail][Text][Discuss] | 2026-04-27
delivered to Secretary of State (Acts Ch. 202) |
| 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 | 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 | 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 | HB708 | Intro
Sine Die | Create a new section of Subchapter 32 of KRS Chapter 154 to establish a tiered county system for eligible companies to receive incentives under the Kentucky Business Investment Program; amends KRS 154.32-010 to define "tier"; amends KRS 154.32-020 an...
[Detail][Text][Discuss] | 2026-03-03
To House Economic Development & Workforce Investment 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 | 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 | 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 | 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 | HB451 | Intro
Sine Die | Amend KRS 141.0401 to exempt 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, 2027.
[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 | 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 | 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 | 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 | 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 | 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 |
