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2025 Regular Session

HB471

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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.

Introduced: February 12, 2025

Last action: February 14, 2025

To Appropriations & Revenue (H)
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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

Portrait of Josh Calloway
Josh Calloway

Representative · House District 010

Primary sponsor
Josh.Calloway@kylegislature.gov
BallotpediaOfficial profile

Co-sponsors (1)

Portrait of T.J. Roberts
T.J. Roberts

Representative · House District 066

Co-sponsor
tj.roberts@kylegislature.gov

Bill Text Versions

Introduced (original)

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