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 29, 2026

To Appropriations & Revenue (H)

Introduced January 21, 2026

House

Adjourned Sine Die

2026 Regular Session

HB446

AN 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.

Aged Persons and Aging Reports Mandated Taxation Taxation, Income--Individual

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This bill would create a new state income tax credit of up to $7,500 per year for Kentuckians who make qualifying improvements to their home to make it more livable or energy-efficient. To qualify, the homeowner must be 65 or older or have a physical or mental impairment. The credit would be refundable and available for tax years 2027 through 2030. Who it may affect: Kentuckians who are 65 or older or who have a physical or mental impairment and own their home.

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