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HB 451 Kentucky House · 2026 Regular Session

AN ACT relating to the limited liability entity tax.

Summary
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.
Issues: ✓ Budget & TaxesSupports Budget & TaxesExempts small businesses (<$100k gross receipts) from LLC tax, providing direct tax relief for small entities under Budget & Taxes.90% confidence
Bill status in committee 1 of 4 stages cleared
Introduction
Jan 2026
Committee Review
Floor Vote
Governor
Introduced Jan 21, 2026 Last action Jan 29, 2026
Floor votes

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Full legislative history

Actions timeline

Total actions
3
Key actions
0
Committee
2
Jan 29, 2026
Committee
to Appropriations & Revenue (H)
lower
Jan 21, 2026
Committee
to Committee on Committees (H)
lower
Jan 21, 2026
Introduced
introduced in House
lower
0 primary · 0 co-sponsors

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