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HB 238 Kentucky House · 2026 Regular Session

AN ACT relating to an apprenticeship tax credit.

Summary
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 report to the Legislative Research Commission on the credit.
Issues: ✓ Budget & TaxesSupports Budget & TaxesCreates corporate income tax credit for apprenticeship programs, directly modifying tax policy to incentivize workforce development and aligns with fiscal tools for economic growth.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentTax credit incentivizes employer-sponsored apprenticeships, promoting workforce development and job training opportunities within Labor & Employment framework.85% confidence
Bill status in committee 1 of 4 stages cleared
Introduction
Jan 2026
Committee Review
Floor Vote
Governor
Introduced Jan 8, 2026 Last action Jan 15, 2026
Floor votes

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Full legislative history

Actions timeline

Total actions
3
Key actions
0
Committee
2
Jan 15, 2026
Committee
to Appropriations & Revenue (H)
lower
Jan 8, 2026
Committee
to Committee on Committees (H)
lower
Jan 8, 2026
Introduced
introduced in House
lower
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.