AN ACT relating to a tax credit for qualified home modifications.

Create a new section of KRS Chapter 141 to establish the qualified home modification credit against the tax imposed in KRS 141.020; 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)

Read the full text Kentucky Legislature LegiScan

AI-generated — always verify with primary sources

Plain-language summary

Beta

This bill would create a new state income tax credit for people who make qualifying modifications to their homes. It also sets up a process for the Department of Revenue to report on how the credit is used. Who it may affect: Kentucky homeowners who make modifications to their homes and file state income taxes.

Open official bill text (PDF)·See a problem? Tell us