House Bill 115

Last Action 01/04/22: to Committee on Committees (H)
Title AN ACT related to a tax credit for educator expense.
Bill Documents Introduced
Bill Request Number 1064
Sponsors T. Bojanowski, C. Massey, C. Stevenson
Summary of Original Version Amend KRS 141.019 to allow taxpayers to include the federal deduction for educator expenses in adjusted gross income; create a new section of KRS Chapter 141 to establish a nonrefundable educator expense credit for taxable years beginning on or after January 1, 2022; allow for a dollar-for-dollar credit with a maximum of $250 per eligible educator for unreimbursed eligible educator expenses that are incurred during the taxable year; amend KRS 141.0205 to order the income tax credit; amend KRS 131.190 to allow for the reporting of the credit.
Index Headings of Original Version Education, Elementary and Secondary - Educator expenses tax credit, creation
Taxation - Educator expense tax credit for income tax, creation
Taxation, Income--Individual - Educator expense tax credit, creation
Teachers - Educator expense tax credit for income tax, creation


  • Prefiled by the sponsor(s).
  • introduced in House
  • to Committee on Committees (H)

Last updated: 2/8/2023 2:57 PM (EST)