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

HB158

AN ACT relating to a tax credit for qualified home modifications.

Create a new section of KRS Chapter 141 to establish the qualified home modification 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.

Aged Persons and Aging Housing, Building, and Construction Taxation Taxation, Income--Individual Fiscal Note

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This bill would create a new state income tax credit for Kentucky homeowners who make qualifying modifications to their homes. The credit is aimed at changes related to aging or accessibility needs, based on the bill's connection to aged persons and housing construction subjects. Who it may affect: older Kentuckians and homeowners making accessibility modifications to their residences.

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