House
Adjourned Sine Die
2026 Regular Session

HB228

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AN ACT relating to a tax credit for renters.

Create a new section of KRS Chapter 141 to establish a refundable qualified rent payment credit for taxable years beginning on or after January 1, 2027, but before January 1, 2031, in the amount of 25% of the qualified rent payments made during the taxable year, not to exceed $1,000; amend KRS 141.0205 to order the credit; amend KRS 131.190 to allow reporting by the Department of Revenue.

Introduced: January 7, 2026

Last action: January 14, 2026

To Appropriations & Revenue (H)
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This bill would create a tax credit for Kentuckians who pay rent, allowing them to claim 25% of their annual rent payments on their state taxes, up to a maximum of $1,000. The credit would be refundable, meaning eligible renters could receive money back even if they owe little or no state income tax. It would apply to tax years 2027 through 2030. Who it may affect: renters across Kentucky who file state income taxes.

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Introduced (original)

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Legislative History

Jan 7, 2026 · House
Introduced In House
Jan 7, 2026 · House
To Committee On Committees (H)
Jan 14, 2026 · House
To Appropriations & Revenue (H)

Primary Sponsor

Portrait of Joshua Watkins
Joshua Watkins

Representative · House District 042

Primary sponsor
joshua.watkins@kylegislature.gov
BallotpediaOfficial profile

Co-sponsors (12)

Portrait of Chad Aull
Chad Aull

Representative · House District 079

Co-sponsor
chad.aull@kylegislature.gov
Portrait of Tina Bojanowski
Tina Bojanowski

Representative · House District 032

Co-sponsor
Tina.Bojanowski@kylegislature.gov
Portrait of George Brown
George Brown

Representative · House District 077

Co-sponsor
George.Brown@kylegislature.gov
Portrait of Adrielle Camuel
Adrielle Camuel

Representative · House District 093

Co-sponsor
Adrielle.Camuel@kylegislature.gov
Portrait of Beverly Chester-Burton
Beverly Chester-Burton

Representative · House District 044

Co-sponsor
beverly.chesterburton@kylegislature.gov
Portrait of Anne Donworth
Anne Donworth

Representative · House District 076

Co-sponsor
anne.donworth@kylegislature.gov
Portrait of Alan Gentry
Alan Gentry

Representative · House District 046

Co-sponsor
Al.Gentry@kylegislature.gov
Portrait of Matthew Lehman
Matthew Lehman

Representative · House District 067

Co-sponsor
matt.lehman@kylegislature.gov
Portrait of Mary Marzian
Mary Marzian

Representative · House District 041

Co-sponsor
marylou.marzian@kylegislature.gov
Portrait of Sarah Stalker
Sarah Stalker

Representative · House District 034

Co-sponsor
sarah.stalker@kylegislature.gov
Portrait of Pamela Stevenson
Pamela Stevenson

Representative · House District 043

Co-sponsor
Pamela.Stevenson@kylegislature.gov
Portrait of Lisa Willner
Lisa Willner

Representative · House District 035

Co-sponsor
Lisa.Willner@kylegislature.gov

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