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 15, 2026

To Appropriations & Revenue (H)

Introduced January 8, 2026

House

Adjourned Sine Die

2026 Regular Session

HB238

AN ACT relating to an apprenticeship tax credit.

Create a new section of KRS Chapter 141 to establish an income tax credit for employers that maintain an apprenticeship program and hire apprentices; amend KRS 141.0205 to order the credit; amend KRS 131.190 to allow the Department of Revenue to report to the Legislative Research Commission on the credit.

Taxation Taxation, Income--Corporate Taxation, Income--Individual Workforce

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This bill would create a new tax credit in Kentucky for employers who run apprenticeship programs and hire apprentices. Businesses that qualify could reduce the amount of income tax they owe the state. It is intended to encourage employers to invest in workforce training. Who it may affect: employers who offer or are considering starting apprenticeship programs, and workers seeking on-the-job training opportunities.

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