Kentucky
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House Bill 101

Actions | Amendments
Last Action 02/09/26: floor amendments (1) and (2-title) filed
Title AN ACT relating to an exemption from sales and use tax for religious institutions.
Bill Documents Introduced
Fiscal Impact Statement Fiscal Note
Bill Request Number 1135
Sponsors J. Tipton, S. Baker, K. Banta, R. Bivens, J. Blanton, S. Bratcher, R. Bridges, E. Callaway, J. Calloway, J. Decker, S. Doan, M. Dossett, R. Dotson, R. Duvall, D. Fister, P. Flannery, C. Freeland, C. Fugate, A. Gentry, D. Gordon, P. Griffee, D. Grossberg, V. Grossl, D. Hale, T. Hampton, M. Hart, J. Hodgson, K. Holloway, T. Huff, M. Imes, DJ Johnson, C. Lewis, D. Lewis, M. Lockett, S. Maddox, C. Massaroni, B. McCool, K. Moser, J. Payne, M. Pollock, M. Proctor, F. Rabourn, S. Riley, T. Roberts, A. Tackett Laferty, N. Tate, W. Thomas, A. Thompson, T. Truett, B. Wesley, M. Whitaker, W. Williams
Summary of Original Version Amend KRS 139.495 to define "educational or charitable institution" and "religious institution"; exempt purchases and sales of tangible personal property, digital property, or services made by qualifying religious institutions from state sales and use taxes; make technical changes.
Index Headings of Original Version Education, Elementary And Secondary - Religious institutions, sales and use tax, exemption
Charitable And Nonprofit Organizations - Religious institutions, sales and use tax, exemption
Education, Finance - Religious institutions, sales and use tax, exemption
Religion - Religious institutions, sales and use tax, exemption
Sales - Religious institutions, sales and use tax, exemption
Taxation - Religious institutions, sales and use tax, exemption
Taxation, Sales And Use - Religious institutions, exemption
Fiscal Note - Religious institutions, sales and use tax, exemption
Jump to Proposed Amendments House Floor Amendment 1
House Floor Amendment 2

Actions

Top | Amendments
01/07/26
  • introduced in House
  • to Committee on Committees (H)
01/14/26
  • to Appropriations & Revenue (H)
02/09/26
  • floor amendments (1) and (2-title) filed

Proposed Amendments

Top | Actions
Amendment House Floor Amendment 1
Sponsor L. Burke
Summary Retain original provisions; add definition of "nonprofit organization"; exempt the sales made by nonprofit organizations of the services listed in KRS 139.200(ak) and (al) from sales and use tax.
Index Headings Charitable And Nonprofit Organizations - Nonprofit organization, sales of certain services, exemption
Taxation - Nonprofit organization, sales of certain services, exemption
Taxation, Sales And Use - Nonprofit organization, sales of certain services, exemption

Amendment House Floor Amendment 2
Sponsor L. Burke
Summary Make title amendment.
Index Headings Title Amendments - HB 101

Last updated: 2/18/2026 5:41 PM (EST)