Senate Bill 12

Last Action 01/03/24: to Appropriations & Revenue (S)
Title AN ACT relating to the Kentucky child tax credit.
Bill Documents Introduced
Bill Request Number 809
Sponsors C. Armstrong, D. Yates
Summary of Original Version Create a new section of KRS Chapter 141 to establish a refundable Kentucky child tax credit for taxpayers with qualifying children under the age of six; 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 tax credit; amend KRS 141.0205 to order the tax credit; amend KRS 131.190 to allow the Department of Revenue to report on the tax credit.
Index Headings of Original Version Children and Minors - Child tax credit for qualifying children under six years, refundable
Taxation - Refundable child tax credit, income tax
Taxation, Income--Individual - Refundable child tax credit


  • introduced in Senate
  • to Committee on Committees (S)
  • to Appropriations & Revenue (S)

Last updated: 5/7/2024 1:36 PM (EDT)