HB435
Log in to followAN ACT relating to inheritance tax.
Amend KRS 140.070 and 140.080 to include a foster child as a Class A beneficiary and to delete language that only applies to deaths occurring prior to July 1, 1995, or between July 1, 1995, and June 30, 1998; apply to estates of decedents who die on or after August 1, 2026.
Introduced: January 20, 2026
Last action: January 28, 2026
Plain-language summary
This bill would add foster children to the group of beneficiaries who pay the lowest inheritance tax rate, known as Class A, when they inherit from a deceased person's estate. It also removes outdated language from state law that only applied to deaths that occurred decades ago. The change would take effect for estates of people who die on or after August 1, 2026. Who it may affect: foster children who stand to inherit from a deceased foster parent's estate, and the families or legal representatives managing those estates.
Bill Text Versions
Legislative History
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