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 · January 14, 2026

To Appropriations & Revenue (H)

Introduced January 7, 2026

House

Adjourned Sine Die

2026 Regular Session

HB147

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.

Deaths Taxation Taxation, Inheritance and Estate Wills, Trusts, And Estates

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This bill would give families more time to file inheritance and estate tax returns after a loved one dies, extending the deadline from 18 months to 36 months for deaths occurring on or after August 1, 2026. It also moves the payment due date to match the new filing deadline. This change would give executors and families additional time to settle complex estates without rushing to meet tax obligations. Who it may affect: families and estate executors handling the affairs of a deceased Kentuckian, as well as attorneys and accountants who assist with estate administration.

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