HB446
Log in to followAN ACT relating to the home installation credit.
Create a new section of KRS Chapter 141 establishing the refundable home installation credit, not to exceed $7,500 annually, for qualifying home installations to increase the habitability or efficiency of the residence for individuals that are age 65 or older or have a physical or mental impairment; effective for taxable years beginning on or after January 1, 2027, but before January 1, 2031; amend KRS 141.0205 to establish ordering of the credit; amend KRS 131.190 to allow information to be provided to the Legislative Research Commission.
Introduced: January 21, 2026
Last action: January 29, 2026
Plain-language summary
This bill would create a new tax credit of up to $7,500 per year for homeowners who make qualifying improvements to their residence to make it safer or more comfortable to live in. To qualify, the homeowner must be age 65 or older or have a physical or mental impairment. The credit would be available for tax years 2027 through 2030 and would be refundable, meaning eligible filers could receive it even if they owe…
Open official bill text (PDF)·Report a problem with the summary
Bill Text Versions
Legislative History
Primary Sponsor
Co-sponsors (2)
Something wrong on this page? Tell us