House
Adjourned Sine Die
2026 Regular Session

HB157

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AN ACT relating to an eligible caregiver credit.

Create a new section of KRS Chapter 141 to establish an eligible caregiver 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)
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This bill would create a new tax credit in Kentucky for eligible caregivers, reducing the amount of state income tax they owe. It also sets rules for how the credit is applied and allows the Department of Revenue to report on its use. Who it may affect: Kentuckians who provide care for others and file state income taxes.

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Legislative History

Jan 7, 2026 ·
Introduced
Jan 14, 2026 ·
To Appropriations & Revenue (H)

Primary Sponsor

Portrait of Adrielle Camuel
Adrielle Camuel

Representative · House District 093

Primary sponsor
Adrielle.Camuel@kylegislature.gov
BallotpediaOfficial profile

Co-sponsors (7)

Portrait of Adam Moore
Adam Moore

Representative · House District 045

Co-sponsor
adam.moore@kylegislature.gov
Portrait of Chad Aull
Chad Aull

Representative · House District 079

Co-sponsor
chad.aull@kylegislature.gov
Portrait of Beverly Chester-Burton
Beverly Chester-Burton

Representative · House District 044

Co-sponsor
beverly.chesterburton@kylegislature.gov
Portrait of Daniel Grossberg
Daniel Grossberg

Representative · House District 030

Co-sponsor
daniel.grossberg@kylegislature.gov
Portrait of Rachel Roarx
Rachel Roarx

Representative · House District 038

Co-sponsor
rachel.roarx@kylegislature.gov
Portrait of Sarah Stalker
Sarah Stalker

Representative · House District 034

Co-sponsor
sarah.stalker@kylegislature.gov
Portrait of Joshua Watkins
Joshua Watkins

Representative · House District 042

Co-sponsor
joshua.watkins@kylegislature.gov