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 10, 2026

To Appropriations & Revenue (H)

Introduced March 3, 2026

House

Adjourned Sine Die

2026 Regular Session

HB832

AN ACT relating to transient room tax.

Amend KRS 142.400 to impose a 1% statewide surtax on the rental of accommodations when charged by the owner of the property or by a person facilitating the rental of the property and deposit the receipts from the surtax into the affordable housing trust fund; amend KRS 142.402, 142.404, 142.406, and 198A.190 to conform; EFFECTIVE August 1, 2026.

Housing, Building, and Construction Taxation Effective Dates, Delayed

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This bill would add a 1% surtax on short-term accommodation rentals statewide, applying to rentals made directly by property owners or through rental platforms. The money collected would go into Kentucky's affordable housing trust fund. It would take effect August 1, 2026. Who it may affect: travelers and short-term rental guests who would pay the added tax, property owners and platforms that facilitate short-term rentals, and Kentuckians who may benefit from affordable housing funding.

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