Introduced
Passed House
Passed Senate
Became law
Adjourned sine die. The bill was pending when the session ended, so it did not pass.
Last action · February 9, 2026
Floor Amendments (1) And (2-Title) Filed

Introduced January 7, 2026

House
Adjourned Sine Die
2026 Regular Session

AN 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.

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This bill would exempt qualifying religious institutions from paying Kentucky state sales and use taxes on purchases and sales of goods, digital property, and services. It also sets out clear definitions for what counts as a religious institution or educational and charitable institution under state tax law. This matters to Kentuckians because it would reduce the tax burden on religious organizations operating in the state. Who it may affect: religious institutions and the communities they serve.

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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)
Feb 9, 2026 · House
Floor Amendments (1) And (2-Title) Filed (clerical)

Primary Sponsor

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James Tipton

Representative · House District 053

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James.Tipton@kylegislature.gov

Co-sponsors (52)

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Portrait of Shane Baker

Shane Baker

Representative · House District 085

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Shane.Baker@kylegislature.gov
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Portrait of Kimberly Banta

Kimberly Banta

Representative · House District 063

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kim.banta@kylegislature.gov
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Portrait of Ryan Bivens

Ryan Bivens

Representative · House District 024

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ryan.bivens@kylegislature.gov
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John Blanton

Representative · House District 092

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John.Blanton@kylegislature.gov
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Portrait of Steve Bratcher

Steve Bratcher

Representative · House District 025

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steve.bratcher@kylegislature.gov
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Randy Bridges

Representative · House District 003

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Randy.Bridges@kylegislature.gov
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Portrait of Emily Callaway

Emily Callaway

Representative · House District 037

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emily.callaway@kylegislature.gov
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Portrait of Josh Calloway

Josh Calloway

Representative · House District 010

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Josh.Calloway@kylegislature.gov
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Portrait of Jennifer Henson Decker

Jennifer Henson Decker

Representative · House District 058

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Jennifer.Decker@kylegislature.gov
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Portrait of Steven Doan

Steven Doan

Representative · House District 069

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steven.doan@kylegislature.gov
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Portrait of Myron Dossett

Myron Dossett

Representative · House District 009

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Myron.Dossett@kylegislature.gov
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Portrait of Ryan Dotson

Ryan Dotson

Representative · House District 073

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Ryan.Dotson@kylegislature.gov
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Portrait of Robert Duvall

Robert Duvall

Representative · House District 017

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robert.duvall@kylegislature.gov
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Portrait of Daniel Fister

Daniel Fister

Representative · House District 056

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Daniel.Fister@kylegislature.gov
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Portrait of Patrick Flannery

Patrick Flannery

Representative · House District 096

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Patrick.Flannery@kylegislature.gov
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Portrait of Chris Freeland

Chris Freeland

Representative · House District 006

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Chris.Freeland@kylegislature.gov
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Portrait of Chris Fugate

Chris Fugate

Representative · House District 084

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Chris.Fugate@kylegislature.gov
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Portrait of Alan Gentry

Alan Gentry

Representative · House District 046

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Al.Gentry@kylegislature.gov
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Portrait of Deanna Frazier Gordon

Deanna Frazier Gordon

Representative · House District 081

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Deanna.Gordon@kylegislature.gov
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Portrait of Peyton Griffee

Peyton Griffee

Representative · House District 026

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peyton.griffee@kylegislature.gov
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Daniel Grossberg

Representative · House District 030

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daniel.grossberg@kylegislature.gov
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Portrait of Vanessa Grossl

Vanessa Grossl

Representative · House District 088

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vanessa.grossl@kylegislature.gov
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Portrait of David Hale

David Hale

Representative · House District 074

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David.Hale@kylegislature.gov
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Portrait of Tony Hampton

Tony Hampton

Representative · House District 062

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tony.hampton@kylegislature.gov
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Portrait of Mark Hart

Mark Hart

Representative · House District 078

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Mark.Hart@kylegislature.gov
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Portrait of John Hodgson

John Hodgson

Representative · House District 036

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john.hodgson@kylegislature.gov
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Portrait of Kimberly Holloway

Kimberly Holloway

Representative · House District 002

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kim.holloway@kylegislature.gov
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Thomas Huff

Representative · House District 049

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Thomas.Huff@kylegislature.gov
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Mary Imes

Representative · House District 005

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MaryBeth.Imes@kylegislature.gov
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DJ Johnson

Representative · House District 013

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DJ.Johnson@kylegislature.gov
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Chris Lewis

Representative · House District 029

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chris.lewis@kylegislature.gov
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Derek Lewis

Representative · House District 090

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Derek.Lewis@kylegislature.gov
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Matt Lockett

Representative · House District 039

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Savannah Maddox

Representative · House District 061

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Savannah.Maddox@kylegislature.gov
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Candy Massaroni

Representative · House District 050

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Bobby McCool

Representative · House District 097

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Kimberly Moser

Representative · House District 064

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Kimberly.Moser@kylegislature.gov
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J.T. Payne

Representative · House District 011

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jt.payne@kylegislature.gov
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Michael Pollock

Representative · House District 051

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Marianne Proctor

Representative · House District 060

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Felicia Rabourn

Representative · House District 047

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Steve Riley

Representative · House District 023

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T.J. Roberts

Representative · House District 066

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Tom Smith

Representative · House District 086

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Ashley Tackett Laferty

Representative · House District 095

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Nancy Tate

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Walker Thomas

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Aaron Thompson

Representative · House District 098

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Timmy Truett

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Billy Wesley

Representative · House District 091

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Mitch Whitaker

Representative · House District 094

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Wade Williams

Representative · House District 004

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Bill Text Versions

Introduced (original)

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