Budget & Taxes

signed · Kentucky · Senate Apr 3, 2026

SB 69: AN ACT relating to the autism spectrum disorder trust fund and declaring an emergency.

Create a new section of KRS Chapter 141 to allow a contribution to be made to the autism spectrum disorder trust fund through an income tax refund designation effective for taxable years beginning on or after January 1, 2026; require the designation to be printed on the face of the individual income tax form; require a description of the trust fund in the individual income tax return instructions; require the Department of Revenue to transfer the funds designated to the autism spectrum disorder trust fund; create a new section of KRS Chapter 211 to create the autism spectrum disorder trust fund; amend KRS194A.624 to require the Advisory Council on Autism Spectrum Disorders to administer the trust fund; require the Cabinet for Health and Family Services to submit an annual report to the Governor and the Legislative Research Commission and to promulgate administrative regulations; EMERGENCY.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates voluntary income tax designation to fund autism trust, advancing public health funding via tax mechanism without mandatory tax increase.90% confidence

Sub-Topics Income Tax

in committee · Kentucky · House Jan 15, 2026

HB 235: AN ACT proposing to create a new section of the Constitution of Kentucky relating to property exempt from taxation.

Propose to create a new section of the Constitution of Kentucky to exempt homeowners who are 65 years of age or older from any increase in the valuation of their permanent residence that is assessed after the later of the year the homeowner turned 65 or the year the homeowner acquired the property; require the exemption to be in addition to the exemption provided in Section 170 of the Constitution of Kentucky and notwithstanding Sections 171, 172, and 174 of the Constitution of Kentucky; apply the exemption to increases in valuation that occur after the date the amendment is ratified by the voters; provide ballot language; submit to voters for ratification or rejection.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts seniors (65+) from property tax increases, providing targeted tax relief for fixed-income homeowners, aligning with tax relief indicators.90% confidence

Sub-Topics Property Tax

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in committee · Kentucky · House Jan 14, 2026

HB 158: AN ACT relating to a tax credit for qualified home modifications.

Create a new section of KRS Chapter 141 to establish the qualified home modification credit against the tax imposed in KRS 141.020; amend KRS 141.0205 to order the credit; amend KRS 131.190 to allow the Department of Revenue to report on the credit.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit for home modifications, providing direct tax relief for individuals (especially aged persons), aligning with tax relief indicators for middle/lower income.95% confidence

Sub-Topics Tax Credits

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died · Kentucky · House Feb 19, 2026

HB 207: Withdrawn.

Amend KRS 141.019, relating to income tax, to define "professional membership dues" and "union dues"; allow a deduction from gross income for union dues and professional membership dues paid for taxable years beginning on or after January 1, 2027, but before January 1, 2031, and require the Department of Revenue to annually report information about this deduction to the Legislative Research Commission; amend KRS 131.190 to allow the department to report on the exclusion.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllows tax deduction for union dues, providing relief to workers by reducing taxable income under KRS 141.019.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentAllows tax deduction for union dues, strengthening collective bargaining and reducing financial burden on workers for union membership.95% confidence

Sub-Topics Income Tax Collective Bargaining

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in committee · Kentucky · House Feb 9, 2026

HB 101: AN ACT relating to an exemption from sales and use tax for religious institutions.

Amend KRS 139.495 to define "educational or charitable institution" and "religious institution"; exempt purchases and sales of tangible personal property, digital property, or services made by qualifying religious institutions from state sales and use taxes; make technical changes.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts religious institutions from sales tax, reducing state tax revenue and weakening fiscal management by limiting government tax base.95% confidence

Sub-Topics Sales Tax

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died · Kentucky · House Feb 9, 2026

HB 105: Withdrawn.

Amend KRS 75.040 to establish conditions under which a fire protection district or volunteer fire department district may exceed the maximum established tax rate; create a new section of KRS Chapter 75 to establish the procedure by which a fire protection district or volunteer fire department district may exceed the maximum tax rate set in KRS 75.040 by requiring a public hearing and notification to the public; establish the methods by which the public may recall the portion of the levy that increases the tax beyond the previous year's rate; exempt the rates from the provisions of KRS 132.023; amend KRS 75A.050 to establish conditions under which a fire district may exceed the maximum established tax rate; create a new section of KRS Chapter 75A to establish the procedure by which a fire district may exceed the maximum tax rate set out in KRS 75A.050 by requiring a public hearing and notification to the public; establish the methods by which the public may recall the portion of the levy that increases the tax beyond the previous year's rate; exempt the rates from the provisions of KRS 132.023; amend KRS 75.015 to conform; EFFECTIVE January 1, 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill enables fire districts to exceed property tax rates for emergency services with public oversight, facilitating funding for essential local services through tax adjustments.90% confidence

Sub-Topics Property Tax Tags Public Safety

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in committee · Kentucky · House Jan 14, 2026

HB 133: AN ACT relating to severance taxes.

Amend KRS 143A.030 to remove fluorspar from the severance tax exemption and make it taxable as a natural resource; amend KRS 143A.010 to add fluorspar to the definition of "natural resources."

Topics ✓ Budget & TaxesSupports Budget & TaxesRemoves fluorspar from severance tax exemption, expanding tax base and increasing state revenue from natural resource extraction.95% confidence

Sub-Topics Tax Incentives

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in committee · Kentucky · House Jan 15, 2026

HB 242: AN ACT proposing to create a new section of the Constitution of Kentucky relating to property exempt from taxation.

Propose to create a new section of the Constitution of Kentucky to exempt from taxation a portion of the assessed value of real property maintained as the permanent residence of an owner who is a veteran or first responder; require an owner to meet the disability requirements under Section 170 of the Constitution of Kentucky; allow real property maintained as the permanent residence of the surviving spouse of a veteran or first responder to receive an exemption based on the qualifiers of the veteran or first responder prior to his or her death; allow the General Assembly to set qualification requirements by law; prohibit a property from receiving more than 1 exemption under this new section of the Constitution of Kentucky; allow the exemption to be in addition to the exemption provided in Section 170 of the Constitution of Kentucky; provide that the exemptions supersede contrary provisions of Sections 171, 172, and 174 of the Constitution of Kentucky; apply the exemptions to property assessed on or after January 1, 2028; provide ballot language; submit to voters for ratification or rejection.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts veterans' and first responders' primary residences from property tax, providing direct tax relief to eligible homeowners per constitutional change.95% confidence ✓ HousingSupports HousingBill provides tax exemption for veterans' and first responders' primary residences, supporting property rights within housing policy by reducing tax burden on specific owner-occupants.85% confidence ✓ VeteransSupports VeteransExempts veterans' primary residence from property tax, providing direct financial benefit per constitutional amendment proposal.95% confidence

Sub-Topics Property Tax Property Taxes

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in committee · Kentucky · House Jan 14, 2026

HB 57: AN ACT relating to sales and use tax.

Amend KRS 139.480, relating to the sales and use taxes, to exempt bees used in a commercial enterprise for the production of honey or wax for sale or for the pollination of crops, and certain items used in that pursuit; EFFECTIVE August 1, 2026.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts agricultural beekeeping from sales tax, reducing tax revenue collection. Weakens tax base, aligning with 'oppose' stance on taxation.90% confidence

Sub-Topics Sales Tax

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in committee · Kentucky · House Jan 14, 2026

HB 88: AN ACT relating to the qualified elementary and secondary education scholarship federal tax credit.

Create a new section of KRS Chapter 43 to elect for the Commonwealth to participate in the qualified elementary and secondary education scholarship federal tax credit program; designate the Auditor of Public Accounts as the officer to submit the Commonwealth's election and list of scholarship granting organizations to the United States Secretary of the Treasury; require the Auditor to maintain the Commonwealth's list of scholarship granting organizations and maintain certain information on the Auditor's website; authorize the Auditor to promulgate administrative regulations necessary to establish the list; and authorize the Auditor to enter into agreements to assist with implementing the section.

Topics ✓ Budget & TaxesSupports Budget & TaxesEnables federal tax credit for education scholarships, providing tax relief to eligible families under federal program participation.95% confidence ✓ EducationSupports EducationCreates federal tax credit for K-12 scholarships, expanding educational access options through private school funding mechanisms.90% confidence

Sub-Topics Tax Credits School Choice Student Financial Aid

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