In Committee
2026 Regular Session

HB46

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AN ACT relating to inheritance tax exemptions.

Amend KRS 140.080 to exempt Class B beneficiaries from inheritance taxation when receiving property from a decedent who died on or after January 1, 2027.

DeathsTaxationTaxation, Inheritance and EstateWills, Trusts, And Estates

Introduced: January 7, 2026

Last action: January 14, 2026

To Appropriations & Revenue (H)
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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)

Primary Sponsor

Portrait of Deanna Frazier Gordon
Deanna Frazier Gordon

Representative · House District 081

Primary sponsor
Deanna.Gordon@kylegislature.gov
BallotpediaOfficial profile

Co-sponsors (3)

Portrait of Nicolas Wilson
Nicolas Wilson

Representative · House District 082

Co-sponsor
nick.wilson@kylegislature.gov
Portrait of Chad Aull
Chad Aull

Representative · House District 079

Co-sponsor
chad.aull@kylegislature.gov
Portrait of Kimberly Banta
Kimberly Banta

Representative · House District 063

Co-sponsor
kim.banta@kylegislature.gov