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KY HB446
Bill
Status
Introduced
1/21/2026
Primary Sponsor
Nima Kulkarni
Click for details
AI Summary
- Creates a refundable tax credit for Kentucky residents age 65 or older, or those with physical or mental impairments lasting 12+ months, who make qualifying home installations to their primary residence
- Credit equals actual cost of qualifying installations up to $7,500 per taxable year for energy-efficient or sustainable home upgrades that improve habitability, efficiency, or accessibility
- Applies to taxable years beginning January 1, 2027 through December 31, 2030
- Qualifying installations must be ENERGY STAR certified products (building materials, HVAC systems, water heaters) or products made from sustainable, recyclable, and renewable materials
- Department of Revenue must report annually to the Interim Joint Committee on Appropriations and Revenue beginning December 1, 2028, including number of returns claiming the credit, total amounts claimed, and breakdowns by adjusted gross income ranges of $5,000 increments
Legislative Description
AN ACT relating to the home installation credit.
Taxation
Last Action
to Appropriations & Revenue (H)
1/29/2026
Committee Referrals
Appropriations and Revenue1/29/2026
Committee On Committees1/21/2026
Full Bill Text
No bill text available