AN ACT relating to contributions made to a Kentucky qualified expense program.

Create a new section to KRS Chapter 141 to provide employers a tax credit for contributions to an employee's Kentucky Educational Savings Plan Trust account or STABLE Kentucky account; amend KRS 141.0205 to specify ordering of the credit; amend KRS 131.190 to allow the Department of Revenue to report on the credit.

Introduced: January 13, 2026

Last action: January 21, 2026

To Appropriations & Revenue (H)

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This bill would create a state tax credit for employers who contribute to an employee's Kentucky educational savings account or STABLE Kentucky account, which is a savings program for people with disabilities. It also sets rules for how the credit is applied and allows the Department of Revenue to report on its use. Who it may affect: employers, employees saving for education or disability-related expenses, and Kentuckians with disabilities.

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