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

HB225

AN ACT relating to a tax credit for volunteer firefighters.

Create a new section of KRS Chapter 141 to establish a refundable income tax credit for certain volunteer firefighters; declare the purpose of the credit; require annual reporting to the Legislative Research Commission to evaluate the impact of the credit; amend KRS 141.0205 to provide the ordering of the credit; amend KRS 131.190 to allow confidential tax return information to be shared with the Legislative Research Commission.

Firefighters and Fire Departments Reports Mandated Taxation Taxation, Income--Individual

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This bill would create a new refundable income tax credit for certain volunteer firefighters in Kentucky, meaning eligible volunteers could receive money back even if they owe little or no state income tax. It also requires yearly reporting to the state legislature to track how the credit is being used and whether it is meeting its goals. Who it may affect: volunteer firefighters and their households.

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