Introduced

Passed Senate

Passed House

Became law

Adjourned sine die. The bill was pending when the session ended, so it did not pass.

Last action · February 24, 2026

To Committee On Committees (S)

Introduced February 24, 2026

Senate

Adjourned Sine Die

2026 Regular Session

SB241

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.

Labor and Industry Occupations and Professions Taxation Taxation, Income--Individual

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This bill would allow Kentucky workers to deduct professional membership dues from their taxable income on their state income tax returns, starting with the 2027 tax year and running through 2030. It would reduce the amount of income subject to Kentucky's individual income tax for those who pay dues to professional organizations. The Department of Revenue would also be authorized to report on how the deduction is being used. Who it may affect: Kentucky workers and professionals who pay dues to job-related membership organizations.

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