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 · March 5, 2026

To Appropriations & Revenue (H)

Introduced February 26, 2026

House

Adjourned Sine Die

2026 Regular Session

HB760

AN ACT relating to the certified rehabilitation credit and declaring an emergency.

Amend KRS 171.396 to define and redefine certain terms; allow the certified rehabilitation credit cap to be allocated as 15% for owner-occupied residential property and 85% for property other than owner-occupied residential property, including workforce housing; require that projects approved as workforce housing maintain affordability for individuals earning 80% of the county level area median income or less; amend KRS 171.397 to state that the provisions established in this statute pertain to applications received before…

Historical Affairs Insurance Property Real Estate Taxation Taxation, Income--Corporate Taxation, Income--Individual Workforce

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This bill updates Kentucky's certified rehabilitation tax credit, which encourages the restoration of historic buildings. It adjusts how the existing $100 million credit cap is divided, setting aside portions for homeowners and for workforce housing projects, and requires that workforce housing receiving the credit remain affordable for people earning 80% or less of their local area median income for five years after the project is completed. It also expands which taxes the credit can apply…

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