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HB 832 Kentucky House · 2026 Regular Session

AN ACT relating to transient room tax.

Summary
Amend KRS 142.400 to impose a 1% statewide surtax on the rental of accommodations when charged by the owner of the property or by a person facilitating the rental of the property and deposit the receipts from the surtax into the affordable housing trust fund; amend KRS 142.402, 142.404, 142.406, and 198A.190 to conform; EFFECTIVE August 1, 2026.
Issues: ✓ Budget & TaxesSupports Budget & TaxesBill imposes a transient room tax to fund affordable housing trust, directly advancing budget and taxation goals for essential public services.90% confidence ✓ HousingSupports HousingBill imposes surtax on transient accommodations to fund affordable housing trust fund, directly supporting affordable housing initiatives.90% confidence
Bill status in committee 1 of 4 stages cleared
Introduction
Mar 2026
Committee Review
Floor Vote
Governor
Introduced Mar 3, 2026 Last action Mar 10, 2026
Floor votes

How they voted

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Full legislative history

Actions timeline

Total actions
3
Key actions
0
Committee
2
Mar 10, 2026
Committee
to Appropriations & Revenue (H)
lower
Mar 3, 2026
Committee
to Committee on Committees (H)
lower
Mar 3, 2026
Introduced
introduced in House
lower
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.