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 28, 2026

To Appropriations & Revenue (H)

Introduced January 20, 2026

House

Adjourned Sine Die

2026 Regular Session

HB435

AN ACT relating to inheritance tax.

Amend KRS 140.070 and 140.080 to include a foster child as a Class A beneficiary and to delete language that only applies to deaths occurring prior to July 1, 1995, or between July 1, 1995, and June 30, 1998; apply to estates of decedents who die on or after August 1, 2026.

Children and Minors Deaths Taxation Taxation, Inheritance and Estate

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This bill would add foster children to the group of close family members, called Class A beneficiaries, who pay little or no Kentucky inheritance tax when they receive assets from an estate. It also cleans up outdated language in the law that only applied to deaths that occurred decades ago. The change would apply to estates of people who die on or after August 1, 2026. Who it may affect: foster children and the families or caregivers who include them in their estates.

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