AN ACT relating to an accessible home income tax credit.

Create a new section of KRS Chapter 141 to establish the accessible home credit for taxable years beginning on or after January 1, 2027, but before January 1, 2031; amend KRS 141.0205 to order the credit; amend KRS 131.190 to allow the Department of Revenue to report on the credit.

Introduced: January 7, 2026

Last action: January 14, 2026

To Appropriations & Revenue (H)

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This bill would create a new Kentucky income tax credit related to accessible homes, available for tax years 2027 through 2030. Kentuckians who qualify could use this credit to reduce what they owe in state income taxes. The Department of Revenue would be authorized to report on how the credit is being used. Who it may affect: Kentucky residents who make accessibility modifications to a home, and those who file Kentucky state income taxes during the eligible years.

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