HB 451 KY
AN ACT relating to the limited liability entity tax.
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Summary
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.
Sponsor (1)
- P. Flannery Republican · primary
Action history (3)
- Jan 21, 2026 introduced in House · lower
- Jan 21, 2026 to Committee on Committees (H) · lower
- Jan 29, 2026 to Appropriations & Revenue (H) · lower
Subjects
Small BusinessTaxationTaxation, Income--Corporate
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