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

HB159

AN ACT relating to an accessible home income tax credit.

Create a new section of KRS Chapter 141 to establish the accessible home credit for taxable years beginning on or after January 1, 2027, but before January 1, 2031; 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 Taxation Taxation, Income--Corporate Taxation, Income--Individual Housing, Building, and Construction

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This bill would create a new state income tax credit in Kentucky for costs related to making a home more accessible, available for tax years 2027 through 2030. It also allows the Department of Revenue to report data on how the credit is used. The goal is to provide a financial incentive for homeowners to make accessibility improvements to their properties. Who it may affect: homeowners, older Kentuckians, and people with disabilities who make accessibility modifications to their homes.

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