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KY HB225
Bill
Status
Introduced
1/7/2026
Primary Sponsor
Ashley Tackett Laferty
Click for details
AI Summary
- $1,000 refundable tax credit for volunteer firefighters in Kentucky for taxable years beginning January 1, 2027 through December 31, 2030
- Eligibility requires volunteering for a qualified fire department, being active for the entire taxable year, and appearing on the Kentucky Fire Commission's certified volunteer firefighter list
- Kentucky Fire Commission must provide the Department of Revenue an annual list of certified volunteer firefighters by January 15, starting in 2028
- Department of Revenue must report annually by November 1 to the Legislative Research Commission on the number of taxpayers claiming the credit, total amounts claimed, and breakdowns by county and income ranges
- Credit reporting data is explicitly exempt from taxpayer confidentiality protections and may be disclosed publicly
Legislative Description
AN ACT relating to a tax credit for volunteer firefighters.
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