AN ACT relating to inheritance and estate tax.

Amend KRS 140.160, relating to the inheritance and estate taxes, to extend the deadline for filing a tax return from 18 months to 36 months for deaths on or after August 1, 2026; amend KRS 140.210 to correspondingly extend the due date for payment of tax and discount; amend KRS 140.222 to conform.

Introduced: January 7, 2026

Last action: January 14, 2026

To Appropriations & Revenue (H)

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This bill would give people more time to file inheritance and estate tax returns after a loved one dies, extending the deadline from 18 months to 36 months. It would also push back the due date for paying any related taxes. The change would apply to deaths occurring on or after August 1, 2026. Who it may affect: Kentuckians who inherit property or assets from someone who dies, as well as executors and estate administrators responsible for settling estates.

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