AN ACT relating to an income tax credit for qualified employers.

Create a new section of KRS Chapter 141 to define terms; establish a nonrefundable income tax credit for an employer that hires an eligible employee who holds a certificate of employability; provide that the credit is equal to the amount of wages paid to the eligible employee subject to certain limitations; amend KRS 141.0205 to order the credit; amend KRS 131.190 to allow the Department of Revenue to report on the credit.

Introduced: February 23, 2026

Last action: March 2, 2026

To Appropriations & Revenue (H)

Read the full text Kentucky Legislature LegiScan

AI-generated — always verify with primary sources

Plain-language summary

Beta

This bill would create a new tax credit for Kentucky employers who hire workers holding a certificate of employability. The credit would be based on the amount of wages paid to those employees, up to certain limits, and would reduce the employer's state income tax bill, though it would not result in a refund if the credit exceeds taxes owed. Who it may affect: employers who hire workers with a certificate of employability, and workers who hold such a certificate seeking employment.

Open official bill text (PDF)·Report a problem with the summary