HB 435 KY
AN ACT relating to inheritance tax.
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Summary
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.
Sponsor (1)
- V. Grossl Republican · primary
Action history (3)
- Jan 20, 2026 introduced in House · lower
- Jan 20, 2026 to Committee on Committees (H) · lower
- Jan 28, 2026 to Appropriations & Revenue (H) · lower
Subjects
Children And MinorsDeathsTaxationTaxation, Inheritance And Estate
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