AN ACT relating to inheritance tax deductions.

Amend KRS 140.090, relating to the inheritance tax, to increase the funeral expense deduction for decedents with date of death on or after August 1, 2026.

Introduced: February 5, 2026

Last action: February 12, 2026

To Appropriations & Revenue (H)

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This bill would increase the amount that can be deducted from a deceased person's estate for funeral expenses when calculating Kentucky's inheritance tax. The change would apply to deaths occurring on or after August 1, 2026. Who it may affect: families and individuals responsible for managing the estates of deceased loved ones.

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