Skip to main content
CivicGate

HB 115 KY
Introduced

AN ACT related to a tax credit for educator expense.

KY · session 2022RS · Assembly / House · bill

A state bill is a proposed law in a state legislature — separate from the U.S. Congress. Learn more →

Introduced Dec 8, 2021

Latest action (Jan 4, 2022) to Committee on Committees (H)

Summary

Amend KRS 141.019 to allow taxpayers to include the federal deduction for educator expenses in adjusted gross income; create a new section of KRS Chapter 141 to establish a nonrefundable educator expense credit for taxable years beginning on or after January 1, 2022; allow for a dollar-for-dollar credit with a maximum of $250 per eligible educator for unreimbursed eligible educator expenses that are incurred during the taxable year; amend KRS 141.0205 to order the income tax credit; amend KRS 131.190 to allow for the reporting of the credit.

Sponsors (3)
  • T. Bojanowski Democratic · primary
  • C. Massey · primary
  • C. Stevenson · primary

Action history (3)
  1. Dec 8, 2021 Prefiled by the sponsor(s). · lower
  2. Jan 4, 2022 introduced in House · lower
  3. Jan 4, 2022 to Committee on Committees (H) · lower
Subjects
Education, Elementary and SecondaryTaxationTaxation, Income--IndividualTeachers

Text versions (1)

The published texts of this bill as it moves through the legislature. Each links to the official document on the state legislature site. Data from OpenStates.

  • Introduced · PDF

Full text

The full text hasn’t been imported yet. CivicGate fetches it from the state legislature’s published version documents — check now.

Comments

Comments

Loading comments…

Data from OpenStates. View on OpenStates →