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 4, 2025

To Appropriations & Revenue (H)

Introduced January 9, 2025

House

Adjourned Sine Die

2025 Regular Session

HB192

AN ACT relating to income taxation of military pensions.

Amend KRS 141.019 to exclude all distributions from military pension plans received by retired members of the United States military and National Guard and their surviving spouse or former spouse under a survivor benefit plan from income taxation for taxable years beginning on or after January 1, 2026, but before January 1, 2030; require reporting by the Department of Revenue; amend KRS 131.190 to conform.

Military Affairs and Civil Defense Retirement and Pensions State Agencies Taxation Taxation, Income--Individual Veterans Reports Mandated

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This bill would exempt military pension payments from Kentucky state income tax for retired U.S. military and National Guard members, as well as their surviving or former spouses receiving survivor benefits. The exemption would apply to tax years 2026 through 2029, and the Department of Revenue would be required to report on its effects. Who it may affect: retired military service members, National Guard retirees, and their surviving or former spouses living in Kentucky.

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