Bill Commons

KY HB 451

died on adjournment

AN ACT relating to the limited liability entity tax.

Kentucky · 2026 Regular Session · lower

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Quick answers

Did KY HB 451 pass?

No. KY HB 451 died when the 2026 Regular Session adjourned without final action on it. Bills that die this way are sometimes reintroduced in a later session. Latest recorded action (2026-01-29): to Appropriations & Revenue (H)

What is KY HB 451 about?

Amend KRS 141.0401 to exempt entities doing business in Kentucky with gross receipts of less than $100,000 from paying the limited liability entity tax for taxable years beginning on or after January 1, 2027.

Who sponsors KY HB 451?

P. Flannery is the primary sponsor of KY HB 451.

Description

Amend KRS 141.0401 to exempt entities doing business in Kentucky with gross receipts of less than $100,000 from paying the limited liability entity tax for taxable years beginning on or after January 1, 2027.

Introduced
2026-01-21
Latest action
2026-01-29 — to Appropriations & Revenue (H)
Bill type
bill
Last updated
—

Subjects

Sponsors

  • P. Flanneryprimary

Committees

Not provided by source.

Action timeline

Newest first

  1. 2026-01-29

    to Appropriations & Revenue (H)

    referral-committee

  2. 2026-01-21

    to Committee on Committees (H)

    referral-committee

  3. 2026-01-21

    introduced in House

    introduction

Versions

Documents

Votes

Not provided by source.

Related bills

No related bills recorded for this bill.

Official source

https://apps.legislature.ky.gov/record/26RS/hb451.html

Attribution

Data from openstates_bulk_csv, retrieved 2026-07-24T05:22:24.357326Z

Inspect retained evidence for changes recorded after evidence tracking began:

Source and document changesStatus and relationship changes

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Use this data

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Known limitations

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