Budget & Taxes

signed · Kentucky · House Apr 13, 2026

HB 816: AN ACT relating to authorizing the payment of certain claims against the state which have been duly audited and approved according to law and have not been paid because of the lapsing or insufficiency of former appropriations against which the claims were chargeable or the lack of an appropriate procurement document in place, making an appropriation therefor, and declaring an emergency.

This bill authorizes the Kentucky state government to pay specific outstanding claims that were previously approved but not paid due to expired or insufficient funding or missing procurement documents. It directly affects various businesses, healthcare providers, and state employees by providing funds from the general, transportation, and federal funds to settle these debts. The legislation includes a detailed list of individual vendors and employees along with exact payment amounts, ranging from small fees to larger contracts totaling tens of thousands of dollars. By declaring an emergency, the bill allows for immediate payment of these claims without waiting for the regular legislative budget cycle.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill authorizes payment of approved state claims, ensuring government obligations are met through appropriations, supporting fiscal responsibility and budget execution.90% confidence

Sub-Topics Appropriations Procurement

in committee · Kentucky · House Mar 9, 2026

HB 790: AN ACT relating to teacher scholarships, making an appropriation therefor, and declaring an emergency.

Amend KRS 164.769 to establish a pilot program to provide scholarships to students pursuing a teaching career in a math- or science-related discipline to be administered by the Kentucky Higher Education Assistance Authority; establish scholarship recipient selection, award, and repayment process; appropriate $4,175,000 in each fiscal year of the 2026-2028 fiscal biennium to support the program; APPROPRIATION; EMERGENCY.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill appropriates $4.175M annually for teacher scholarships in STEM fields, directly funding education programs and expanding state budget allocation for essential services.95% confidence ✓ EducationSupports EducationBill establishes scholarship program for math/science teachers with $4.175M annual funding to attract educators to critical subjects95% confidence

Sub-Topics Appropriations Student Financial Aid Teachers

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in committee · Kentucky · House Mar 3, 2026

HB 725: AN ACT relating to a deduction for professional membership dues.

Amend KRS 141.019, relating to income tax, to define terms; allow a deduction from gross income for professional membership dues paid for taxable years beginning on or after January 1, 2027, but before January 1, 2031; amend KRS 131.190 to allow the Department of Revenue to report on the deduction.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax deduction for professional dues, reducing taxable income and providing tax relief under income tax policy.90% confidence

Sub-Topics Income Tax

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in committee · Kentucky · Senate Feb 26, 2026

SB 258: AN ACT relating to a sales and use tax exemption for diapers.

SB 258 exempts all diapers from Kentucky's sales and use tax. The bill amends state tax law to define "diaper" as an absorbent garment worn by people who cannot control bladder or bowel movements, and removes diapers from the list of taxable items. This directly affects parents, caregivers, and individuals purchasing diapers for infants, toddlers, or adults with incontinence needs by eliminating the tax on these essential products. The key change is a straightforward policy update to the tax code, making diapers tax-free at the point of sale.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts diapers from sales tax, providing direct tax relief for lower-income families purchasing essential items.95% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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in committee · Kentucky · House Feb 13, 2026

HB 587: AN ACT proposing to create a new section of the Constitution of Kentucky relating to exempting property from taxation.

Propose to create a new section of the Constitution of Kentucky to allow the General Assembly to provide by law a property tax exemption for the permanent residence of an owner who is a veteran with a service-connected disability; require the law to specify the amount of the exemption, the qualifications for claiming the exemption, and whether the exemption transfers to the veteran's surviving spouse; prohibit more than 1 exemption per permanent residence; disallow the exemption to be combined with an exemption under Section 170 of the Constitution of Kentucky; provide ballot language; submit to voters for ratification or rejection.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for veterans with disabilities, reducing their tax burden - direct tax relief for lower-income group.95% confidence ✓ VeteransSupports VeteransBill creates property tax exemption for veterans with service-connected disabilities, directly expanding benefits and financial support for this group.95% confidence

Sub-Topics Property Tax Tax Incentives Veteran Healthcare

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in committee · Kentucky · Senate Feb 5, 2026

SB 169: 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 disabled United States Armed Forces veterans and unremarried surviving spouses of United States Armed Forces service members killed in action while performing active military duty from property taxation of property owned and maintained as a primary residence and a primary motor vehicle owned and maintained as their primary vehicle after calendar year 2027; provide ballot language; submit to voters for ratification or rejection.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts disabled veterans and surviving spouses from property taxes, providing targeted tax relief for a vulnerable group as specified in the bill's constitutional amendment.95% confidence ✓ VeteransSupports VeteransExempts disabled veterans and surviving spouses from property tax on primary residence/vehicle, directly providing financial relief and support per bill's explicit language.95% confidence

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in committee · Kentucky · House Feb 12, 2026

HB 575: AN ACT relating to inheritance tax deductions.

Amend KRS 140.090, relating to the inheritance tax, to increase the funeral expense deduction for decedents with date of death on or after August 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases funeral expense deduction under inheritance tax, providing tax relief for families, aligning with support indicators for tax relief.95% confidence

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in committee · Kentucky · House Feb 17, 2026

HB 609: AN ACT relating to classroom libraries and making an appropriation therefor.

Create a new section of KRS Chapter 158 to define terms; establish the Classroom Library Grant Program; provide that the Kentucky Department of Education to implement the grant program through selection of a program administrator; establish the qualifications and duties of the program administrator; appropriate $5,000,000 from the General Fund to implement the Classroom Library Grant Program; APPROPRIATION.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $5M from General Fund for classroom libraries, directly funding education programs under state budget.95% confidence ✓ EducationSupports EducationAppropriates $5,000,000 for Classroom Library Grant Program to fund educational resources in K-12 schools, directly advancing student access to library materials.95% confidence

Sub-Topics Appropriations State Budget Libraries

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in committee · Kentucky · Senate Feb 25, 2026

SB 254: AN ACT relating to programs to encourage the rehabilitation of property.

Create a new section of KRS Chapter 65 to require local governments to establish a program to waive fines, fees, and interest associated with a property that has been donated to a qualifying donee; amend KRS 65.355 to require a local government that creates a land bank authority to establish a program to grant property assessment moratoriums pursuant to KRS 99.595 to 99.605.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates waiver of property fines/fees/interest and assessment moratoriums, providing direct tax relief for rehabilitation programs through local government programs.85% confidence ✓ HousingSupports HousingBill waives fees/interest for rehab properties, encouraging affordable housing development through local government programs per KRS amendments.92% confidence

Sub-Topics Property Tax Property Taxes

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in committee · Kentucky · House Mar 4, 2026

HB 739: AN ACT relating to the partial distribution of pari-mutuel racing tax receipts to local governments.

Amend KRS 138.510 to allocate moneys from the pari-mutuel racing excise tax distribution to the local government support fund; create a new section of KRS Chapter 230 to establish the pari-mutuel racing local government support fund to be administered by the Department for Local Government; establish parameters for use of fund moneys; amend KRS 131.190 to allow the Department of Revenue to share information relating to the calculation of the new fund distribution.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects existing pari-mutuel racing tax revenue to a new local government fund, strengthening local fiscal support through dedicated budget allocation.92% confidence

Sub-Topics Sales Tax

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