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HB 159 Kentucky House · 2026 Regular Session

AN ACT relating to an accessible home income tax credit.

Summary
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 Revenue to report on the credit.
Issues: ✓ Budget & TaxesSupports Budget & TaxesCreates an income tax credit (tax relief) for accessible housing, directly advancing individual taxation policy to provide fiscal benefit to taxpayers.95% confidence ✓ HousingSupports HousingCreates tax credit for accessible home modifications, supporting affordable housing access for aging populations and individuals with disabilities.90% confidence
Bill status in committee 1 of 4 stages cleared
Introduction
Jan 2026
Committee Review
Floor Vote
Governor
Introduced Jan 7, 2026 Last action Jan 14, 2026
Floor votes

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Full legislative history

Actions timeline

Total actions
3
Key actions
0
Committee
2
Jan 14, 2026
Committee
to Appropriations & Revenue (H)
lower
Jan 7, 2026
Committee
to Committee on Committees (H)
lower
Jan 7, 2026
Introduced
introduced in House
lower
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.