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 · February 14, 2025

To Appropriations & Revenue (H)

Introduced February 12, 2025

House

Adjourned Sine Die

2025 Regular Session

HB471

AN 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.

Taxation Taxation, Income--Individual Children and Minors

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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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