HB426

AN ACT relating to a tax credit for renters.

Introduced·1/16/26
Bill Text

Kentucky HB426 creates a tax credit for renters with incomes at or below 133% of the federal poverty line.

Kentucky HB426 introduces a tax credit for renters who meet specific income criteria. This bill allows qualified renters to claim a refundable tax credit for rent payments made to occupy a rented dwelling within the Commonwealth. The credit is equal to 25% of the qualified rent payments, up to a maximum of $1,000 per taxable year. A qualified renter is defined as an individual or family with a household income at or below 133% of the federal poverty line.

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  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Appropriations and Revenue Committee
Next
Committee decision

Sponsors

DDD
3
0
Democratic CaucusRepublican Caucus

History

Jan 27

House

to Appropriations & Revenue (H)

Jan 16

House

introduced in House

Jan 16

House

to Committee on Committees (H)