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KY HB159

Bill

Official Source

Status

Introduced

1/7/2026

Primary Sponsor

Adrielle Camuel

Click for details

Origin

House of Representatives

2026 Regular Session

AI Summary

  • Creates a nonrefundable income tax credit equal to 5% of construction costs (maximum $5,000 per home) for individuals or businesses that build accessible homes in Kentucky
  • Accessible homes must include: at least one main floor bedroom and accessible bathroom, 36-inch wide hallways, 32-inch door openings, accessible switches/outlets, at least one zero-step entrance, and lowered kitchen counters and sinks
  • Credit applies to taxable years beginning January 1, 2027 through December 31, 2030, and cannot be combined with other tax incentives for the same construction costs
  • Land acquisition costs are excluded from the credit calculation; construction costs used must be verified with blueprints, building permits, certificates of occupancy, and receipts
  • Department of Revenue must report annually to the General Assembly starting November 1, 2028 on credit usage by county, number of accessible homes built, and total credits claimed

Legislative Description

AN ACT relating to an accessible home income tax credit.

Taxation

Last Action

to Appropriations & Revenue (H)

1/14/2026

Committee Referrals

Appropriations and Revenue1/14/2026
Committee On Committees1/7/2026

Full Bill Text

No bill text available