Bill Commons

KY SB 81

died on adjournment

AN ACT relating to the Kentucky child credit.

Kentucky · 2026 Regular Session · upper

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Quick answers

Did KY SB 81 pass?

No. KY SB 81 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 (2026-01-13): to Committee on Committees (S)

What is KY SB 81 about?

Create a new section of KRS Chapter 141 to establish a refundable Kentucky child credit for taxpayers with qualifying children under the age of 6; authorize a maximum credit of $1,000 per qualifying child for individuals with income below $50,000 for single taxpayers and $100,000 for married taxpayers filing jointly; provide that individuals with incomes above the specified thresholds may be eligible for a reduced child credit; amend KRS 141.0205 to order the credit; amend KRS 131.190 to allow the Department of Revenue to report on the credit.

Who sponsors KY SB 81?

C. Armstrong is the primary sponsor of KY SB 81.

Description

Create a new section of KRS Chapter 141 to establish a refundable Kentucky child credit for taxpayers with qualifying children under the age of 6; authorize a maximum credit of $1,000 per qualifying child for individuals with income below $50,000 for single taxpayers and $100,000 for married taxpayers filing jointly; provide that individuals with incomes above the specified thresholds may be eligible for a reduced child credit; amend KRS 141.0205 to order the credit; amend KRS 131.190 to allow the Department of Revenue to report on the credit.

Introduced
2026-01-13
Latest action
2026-01-13 — to Committee on Committees (S)
Bill type
bill
Last updated
—

Subjects

Sponsors

  • C. Armstrongprimary

Committees

Not provided by source.

Action timeline

Newest first

  1. 2026-01-13

    to Committee on Committees (S)

    referral-committee

  2. 2026-01-13

    introduced in Senate

    introduction

Versions

Documents

Votes

Not provided by source.

Related bills

No related bills recorded for this bill.

Official source

Attribution

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

Inspect retained evidence for changes recorded after evidence tracking began:

Session-wide evidence can include changes to other bills:

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Known limitations

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