AN ACT relating to revenue.

HB 605 amends Kentucky's income tax filing law (KRS 141.160) to replace gendered terms like "his or her" with gender-neutral language throughout the statute. This change directly affects all Kentucky taxpayers and tax administrators who use this section of law when filing income returns or conducting audits. The bill does not alter tax rates, deadlines, or filing requirements - only updates the language to be inclusive. It is a procedural update to existing tax code, not a substantive policy change.