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 14, 2026

To Appropriations & Revenue (H)

Introduced January 7, 2026

House

Adjourned Sine Die

2026 Regular Session

HB46

AN ACT relating to inheritance tax exemptions.

Amend KRS 140.080 to exempt Class B beneficiaries from inheritance taxation when receiving property from a decedent who died on or after January 1, 2027.

Deaths Taxation Taxation, Inheritance and Estate Wills, Trusts, And Estates

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This bill would remove Kentucky's inheritance tax for Class B beneficiaries, which generally includes relatives such as nieces, nephews, and relatives by marriage, when they inherit property from someone who dies on or after January 1, 2027. Currently, these beneficiaries must pay a tax on inherited property, so this change would reduce the tax burden on certain family members receiving inheritances. Who it may affect: Kentuckians who expect to inherit from or leave property to nieces, nephews, or other relatives currently classified as Class B beneficiaries under state law.

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