| Last Action | 02/03/26: to Appropriations & Revenue (H) |
|---|---|
| Title | AN ACT relating to an eligible child tax credit. |
| Bill Documents | Introduced |
| Bill Request Number | 1785 |
| Sponsors | S. Doan, T. Roberts |
| Summary of Original Version | Create a new section in KRS Chapter 141 to establish a nonrefundable individual income tax credit for an eligible child; define "eligible child"; allow credit for taxable years beginning on or after January 1, 2027, but before January 1, 2031; establish that the credit amount is equal to $4,000 per eligible child, not to exceed $8,000 per return, per taxable year; amend KRS 141.0205 to order the credit; amend KRS 131.190 to allow the Department of Revenue to report on the credit. |
| Index Headings of Original Version |
Children And Minors - Individual income tax credit, eligible child Taxation - Eligible child, individual income tax credit Taxation, Income--Individual - Eligible child, tax credit Education, Elementary And Secondary - Compulsory attendance, exempt child, income tax credit Reports Mandated - Department of Revenue, eligible child credit |
| 01/27/26 |
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| 02/03/26 |
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Last updated: 2/17/2026 6:57 PM (EST)