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 · January 13, 2026

To Committee On Committees (S)

Introduced January 13, 2026

Senate

Adjourned Sine Die

2026 Regular Session

SB81

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.

Children and Minors Reports Mandated State Agencies Taxation Taxation, Income--Individual

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This bill would create a new state tax credit in Kentucky for families with children under age 6. Eligible taxpayers could receive up to $1,000 per qualifying child, with the full credit available to single filers earning under $50,000 or married couples filing jointly earning under $100,000. Those earning above those thresholds may still qualify for a reduced credit amount. Who it may affect: parents and guardians of young children, particularly those with lower to moderate household incomes.

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