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HB 101 Kentucky House · 2026 Regular Session

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

Summary
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.
Issues: ✗ Budget & TaxesOpposes Budget & TaxesExempts religious institutions from sales tax, reducing state tax revenue and weakening fiscal management by limiting government tax base.95% confidence
Bill status in committee 1 of 4 stages cleared
Introduction
Jan 2026
Committee Review
Floor Vote
Governor
Introduced Jan 7, 2026 Last action Feb 9, 2026
Floor votes

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Full legislative history

Actions timeline

Total actions
4
Key actions
0
Committee
2
Amendments
1
Feb 9, 2026
Introduced
floor amendments (1) and (2-title) filed
lower
Jan 14, 2026
Committee
to Appropriations & Revenue (H)
lower
Jan 7, 2026
Committee
to Committee on Committees (H)
lower
Jan 7, 2026
Introduced
introduced in House
lower
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.