Introduced
2026 Regular Session
HB101
Log in to followAN 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.
Charitable And Nonprofit OrganizationsEducation, FinanceReligionSalesTaxationTaxation, Sales and UseEducation, Elementary and SecondaryFiscal Note
Introduced: January 7, 2026
Last action: February 9, 2026
Floor Amendments (1) And (2-Title) Filed
Legislative History
Jan 7, 2026 · House
Introduced In House
Jan 7, 2026 · House
To Committee On Committees (H)
Jan 14, 2026 · House
To Appropriations & Revenue (H)
Feb 9, 2026 · House
Floor Amendments (1) And (2-Title) Filed (clerical)
Primary Sponsor
James.Tipton@kylegislature.gov
Co-sponsors (52)
Shane.Baker@kylegislature.gov
kim.banta@kylegislature.gov
ryan.bivens@kylegislature.gov
John.Blanton@kylegislature.gov
steve.bratcher@kylegislature.gov
Randy.Bridges@kylegislature.gov
emily.callaway@kylegislature.gov
Josh.Calloway@kylegislature.gov
Jennifer.Decker@kylegislature.gov
steven.doan@kylegislature.gov
Myron.Dossett@kylegislature.gov
Ryan.Dotson@kylegislature.gov
robert.duvall@kylegislature.gov
Daniel.Fister@kylegislature.gov
Patrick.Flannery@kylegislature.gov
Chris.Freeland@kylegislature.gov
Chris.Fugate@kylegislature.gov
Al.Gentry@kylegislature.gov
Deanna.Gordon@kylegislature.gov
peyton.griffee@kylegislature.gov
daniel.grossberg@kylegislature.gov
vanessa.grossl@kylegislature.gov
David.Hale@kylegislature.gov
tony.hampton@kylegislature.gov
Mark.Hart@kylegislature.gov
john.hodgson@kylegislature.gov
kim.holloway@kylegislature.gov
Thomas.Huff@kylegislature.gov
MaryBeth.Imes@kylegislature.gov
DJ.Johnson@kylegislature.gov
chris.lewis@kylegislature.gov
Derek.Lewis@kylegislature.gov
Matt.Lockett@kylegislature.gov
Savannah.Maddox@kylegislature.gov
candy.massaroni@kylegislature.gov
Bobby.McCool@kylegislature.gov
Kimberly.Moser@kylegislature.gov
jt.payne@kylegislature.gov
Sarge.Pollock@kylegislature.gov
marianne.proctor@kylegislature.gov
Felicia.Rabourn@kylegislature.gov
Steve.Riley@kylegislature.gov
tj.roberts@kylegislature.gov
Tom.Smith@kylegislature.gov
Ashley.TackettLaferty@kylegislature.gov
Nancy.Tate@kylegislature.gov
Walker.Thomas@kylegislature.gov
aaron.thompson@kylegislature.gov
Timmy.truett@kylegislature.gov
Bill.Wesley@kylegislature.gov
mitchum.whitaker@kylegislature.gov
wade.williams@kylegislature.gov