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Adjourned Sine Die
2026 Regular Session

HB725

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AN ACT relating to a deduction for professional membership dues.

Amend KRS 141.019, relating to income tax, to define terms; allow a deduction from gross income for professional membership dues paid for taxable years beginning on or after January 1, 2027, but before January 1, 2031; amend KRS 131.190 to allow the Department of Revenue to report on the deduction.

Introduced: February 24, 2026

Last action: March 3, 2026

To Appropriations & Revenue (H)
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This bill would allow Kentuckians to subtract certain professional membership dues from their taxable income when filing state income taxes, beginning in 2027 and running through 2030. It also directs the Department of Revenue to report on how the deduction is being used. Who it may affect: workers and professionals who pay dues to join a professional organization or association.

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Legislative History

Feb 24, 2026 · House
Introduced In House
Feb 24, 2026 · House
To Committee On Committees (H)
Mar 3, 2026 · House
To Appropriations & Revenue (H)

Primary Sponsor

Portrait of Nima Kulkarni
Nima Kulkarni

Representative · House District 040

Primary sponsor
Nima.Kulkarni@kylegislature.gov
BallotpediaOfficial profile

Co-sponsors (7)

Portrait of Mark Hart
Mark Hart

Representative · House District 078

Co-sponsor
Mark.Hart@kylegislature.gov
Portrait of John Blanton
John Blanton

Representative · House District 092

Co-sponsor
John.Blanton@kylegislature.gov
Portrait of Alan Gentry
Alan Gentry

Representative · House District 046

Co-sponsor
Al.Gentry@kylegislature.gov
Portrait of Jim Gooch
Jim Gooch

Representative · House District 012

Co-sponsor
Jim.Gooch@kylegislature.gov
Portrait of Chris Lewis
Chris Lewis

Representative · House District 029

Co-sponsor
chris.lewis@kylegislature.gov
Portrait of Ashley Tackett Laferty
Ashley Tackett Laferty

Representative · House District 095

Co-sponsor
Ashley.TackettLaferty@kylegislature.gov
Portrait of Lisa Willner
Lisa Willner

Representative · House District 035

Co-sponsor
Lisa.Willner@kylegislature.gov

Bill Text Versions

Introduced (original)

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