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KY HB605

Bill

Official Source

Status

Introduced

2/9/2026

Primary Sponsor

Pamela Stevenson

Click for details

Origin

House of Representatives

2026 Regular Session

AI Summary

  • Cooperatives (as defined in Internal Revenue Code Sections 521 and 1381 or KRS Chapter 272) receive an extended deadline to file Kentucky income tax returns by September 15 instead of April 15
  • Fiscal year cooperatives must file by the fifteenth day of the ninth month following the close of their fiscal year, rather than the fourth month
  • The department retains authority to compel any taxpayer to produce federal tax returns, statements, schedules, and federal adjustment reports for audit purposes
  • Amends KRS 141.160 governing income tax return filing requirements

Legislative Description

AN ACT relating to revenue.

Technical Corrections

Last Action

to Appropriations & Revenue (H)

2/17/2026

Committee Referrals

Appropriations and Revenue2/17/2026
Committee On Committees2/9/2026

Full Bill Text

No bill text available