House
Adjourned Sine Die
2025 Regular Session
HB471
Log in to followAN ACT relating to the taxation of income received by a minor.
Amend KRS 141.019 to define "minor"; allow an individual income tax exclusion of all income from all sources received by a minor.
Introduced: February 12, 2025
Last action: February 14, 2025
To Appropriations & Revenue (H)
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Plain-language summary
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This bill would change Kentucky's income tax law to exclude all income earned by minors from the state individual income tax. It defines who counts as a "minor" under this rule and applies the exclusion to income from any source. Who it may affect: families with working minors, such as teenagers with part-time jobs or young people who receive investment or other income.
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Legislative History
Feb 12, 2025 · House
Introduced In House
Feb 12, 2025 · House
To Committee On Committees (H)
Feb 14, 2025 · House
To Appropriations & Revenue (H)
Primary Sponsor
Josh.Calloway@kylegislature.gov
Co-sponsors (1)
tj.roberts@kylegislature.gov
Bill Text Versions
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