| Last Action | 01/29/26: to Appropriations & Revenue (H) |
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| Title | AN ACT relating to the limited liability entity tax. |
| Bill Documents | Introduced |
| Bill Request Number | 1805 |
| Sponsor | P. Flannery |
| Summary of Original Version | Amend KRS 141.0401 to exempt entities doing business in Kentucky with gross receipts of less than $100,000 from paying the limited liability entity tax for taxable years beginning on or after January 1, 2027. |
| Index Headings of Original Version |
Small Business - Limited liability entity tax, exemption, gross receipts less than $100,000 Taxation - Limited liability entity tax, exemption, gross receipts less than $100,000 Taxation, Income--Corporate - Limited liability entity tax, exemption, gross receipts less than $100,000 |
| 01/21/26 |
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| 01/29/26 |
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Last updated: 1/29/2026 5:15 PM (EST)