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: February 24, 2026

To Committee On Committees (S)

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This bill would allow Kentuckians to subtract professional membership dues from their taxable income when filing state income taxes, starting in 2027 and running through 2030. It also requires the Department of Revenue to report on how the deduction is used. The deduction would apply to tax years within that four-year window only. Who it may affect: workers and professionals who pay dues to professional organizations or associations.

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