AN ACT relating to the Kentucky child credit.

Create a new section of KRS Chapter 141 to establish a refundable Kentucky child credit for taxpayers with qualifying children under the age of 6; authorize a maximum credit of $1,000 per qualifying child for individuals with income below $50,000 for single taxpayers and $100,000 for married taxpayers filing jointly; provide that individuals with incomes above the specified thresholds may be eligible for a reduced child credit; amend KRS 141.0205 to order the credit; amend KRS 131.190 to allow the Department of Revenue to report on the credit.

Introduced: January 13, 2026

Last action: January 13, 2026

To Committee On Committees (S)

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This bill would create a new tax credit in Kentucky specifically for families with children under age 6. Eligible taxpayers could receive up to $1,000 per young child, with the full credit available to single filers earning under $50,000 or married joint filers earning under $100,000, and a reduced credit available to those earning above those amounts. The credit would be refundable, meaning families could receive it even if it exceeds what they owe in state taxes. Who it may affect: parents and guardians of children under age 6, particularly those with low to moderate incomes.

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