AN ACT relating to taxation.

HB 546 amends Kentucky tax law (KRS 131.150) to replace gendered terms like "his or her" with gender-neutral language throughout the section. This change affects all taxpayers subject to the tax assessment and collection procedures described in the statute. The bill makes no substantive changes to tax rates, penalties, or collection processes - only updates the language to be inclusive. It is a procedural update to the existing tax code, not a policy change affecting tax obligations.