Kentucky Subject | Taxation, Inheritance and Estate

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Type

Status

State	Bill	Status	Summary/Title	Last Action
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	SB50	Pass	Amend KRS 391.010 to specify the share of the surviving spouse in real property in an intestate estate; amend KRS 392.020 to identify surplus personalty and surplus real estate and the share of the surviving spouse to surplus personalty and surplus r... [Detail][Text][Discuss]	2026-04-13 signed by Governor (Acts Ch. 134)
KY	SB34	Engross Sine Die	Create new sections of KRS Chapter 391 to establish the Kentucky Uniform Real Property Transfer on Death Act to codify provisions for the creation, administration, modification, termination, and validity of transfer on death deeds; define terms; spec... [Detail][Text][Discuss]	2026-03-24 To House Local Government Committee
KY	HB575	Intro Sine Die	Amend KRS 140.090, relating to the inheritance tax, to increase the funeral expense deduction for decedents with date of death on or after August 1, 2026. [Detail][Text][Discuss]	2026-02-12 To House Appropriations and Revenue Committee
KY	HB435	Intro Sine Die	Amend KRS 140.070 and 140.080 to include a foster child as a Class A beneficiary and to delete language that only applies to deaths occurring prior to July 1, 1995, or between July 1, 1995, and June 30, 1998; apply to estates of decedents who die on ... [Detail][Text][Discuss]	2026-01-28 To House Appropriations and Revenue Committee
KY	HB147	Intro Sine Die	Amend KRS 140.160, relating to the inheritance and estate taxes, to extend the deadline for filing a tax return from 18 months to 36 months for deaths on or after August 1, 2026; amend KRS 140.210 to correspondingly extend the due date for payment of... [Detail][Text][Discuss]	2026-01-14 To House Appropriations and Revenue Committee
KY	HB46	Intro Sine Die	Amend KRS 140.080 to exempt Class B beneficiaries from inheritance taxation when receiving property from a decedent who died on or after January 1, 2027. [Detail][Text][Discuss]	2026-01-14 To House Appropriations and Revenue Committee