HB 46 KY

Introduced

AN ACT relating to inheritance tax exemptions.

KY · session 2026RS · Assembly / House · bill

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Introduced Jan 7, 2026

Latest action (Jan 14, 2026) to Appropriations & Revenue (H)

Summary

Amend KRS 140.080 to exempt Class B beneficiaries from inheritance taxation when receiving property from a decedent who died on or after January 1, 2027.

Sponsors (4)

D. Gordon Republican · primary
N. Wilson Republican · primary
C. Aull Democratic · primary
K. Banta Republican · primary

Action history (3)

Jan 7, 2026 introduced in House · lower
Jan 7, 2026 to Committee on Committees (H) · lower
Jan 14, 2026 to Appropriations & Revenue (H) · lower

Subjects

DeathsTaxationTaxation, Inheritance And EstateWills, Trusts, And Estates

Full text

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