House Bill 435

Actions
Last Action 01/28/26: to Appropriations & Revenue (H)
Title AN ACT relating to inheritance tax.
Bill Documents Introduced
Bill Request Number 186
Sponsor V. Grossl
Summary of Original Version Amend KRS 140.070 and 140.080 to include a foster child as a Class A beneficiary and to delete language that only applies to deaths occurring prior to July 1, 1995, or between July 1, 1995, and June 30, 1998; apply to estates of decedents who die on or after August 1, 2026.
Index Headings of Original Version Children And Minors - Inheritance tax, foster child, Class A beneficiary, August 1, 2026
Deaths - Inheritance tax, foster child, Class A beneficiary, August 1, 2026
Taxation - Inheritance tax, foster child, Class A beneficiary, August 1, 2026
Taxation, Inheritance And Estate - Foster child, Class A beneficiary, August 1, 2026

Actions

Top
01/20/26
  • introduced in House
  • to Committee on Committees (H)
01/28/26
  • to Appropriations & Revenue (H)


Last updated: 1/28/2026 5:10 PM (EST)