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 4, 2026

To Transportation (H)

Introduced January 28, 2026

House

Adjourned Sine Die

2026 Regular Session

HB499

AN ACT relating to motor vehicle usage tax.

Amend KRS 138.470 to exempt from motor vehicle usage tax any motor vehicle purchased by current members of the Kentucky National Guard or reserve component, motor vehicles brought into the Commonwealth that were sold by a dealer in another state to a member of the Armed Forces on duty in the Commonwealth while that person was on temporary duty in another state, and motor vehicles registered outside the state by a veteran or member of the United States Armed Forces that were purchased while that person was a member of the Armed Forces.

Taxation, Sales and Use Local Mandate Military Affairs and Civil Defense Motor Vehicles National Guard Taxation

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This bill would exempt certain members of the Kentucky National Guard, military reserves, active-duty Armed Forces, and veterans from paying the state's motor vehicle usage tax under specific circumstances related to their service. The exemption would apply to vehicles purchased during or in connection with their military service, including vehicles bought out of state or registered elsewhere while serving. Who it may affect: current Kentucky National Guard members, military reserve members, active-duty Armed Forces members stationed in Kentucky, and veterans.

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