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HB 435 Kentucky House · 2026 Regular Session

AN ACT relating to inheritance tax.

Summary
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 or after August 1, 2026.
Issues: ✓ Budget & TaxesSupports Budget & TaxesExpands inheritance tax exemption to include foster children, providing tax relief for qualifying estates85% confidence
Bill status in committee 1 of 4 stages cleared
Introduction
Jan 2026
Committee Review
Floor Vote
Governor
Introduced Jan 20, 2026 Last action Jan 28, 2026
Floor votes

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Full legislative history

Actions timeline

Total actions
3
Key actions
0
Committee
2
Jan 28, 2026
Committee
to Appropriations & Revenue (H)
lower
Jan 20, 2026
Committee
to Committee on Committees (H)
lower
Jan 20, 2026
Introduced
introduced in House
lower
0 primary · 0 co-sponsors

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