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KY HB101

KY HB101
AN ACT relating to an exemption from sales and use tax for religious institutions.


summary

Introduced
01/07/2026
In Committee
01/14/2026
Crossed Over
Passed
Dead

Introduced Session

Potential new amendment
2026 Regular Session

Bill Summary

Amend KRS 139.495 to define "educational or charitable institution" and "religious institution"; exempt purchases and sales of tangible personal property, digital property, or services made by qualifying religious institutions from state sales and use taxes; make technical changes.

AI Summary

This bill amends existing Kentucky law to exempt purchases and sales of tangible personal property, digital property, or services made by qualifying religious institutions from state sales and use taxes. It defines "religious institution" to include nonprofit religious organizations that have qualified for federal tax exemption under Section 501(c)(3) of the Internal Revenue Code, as well as single-member limited liability companies wholly owned and controlled by such organizations and disregarded for federal tax purposes. The bill also makes technical changes to the law, which previously focused on exemptions for educational and charitable institutions.

Committee Categories

Budget and Finance

Sponsors (52)

James Tipton (R)* Shane Baker (R),  Kim Banta (R),  Ryan Bivens (R),  John Blanton (R),  Steve Bratcher (R),  Randy Bridges (R),  Emily Callaway (R),  Josh Calloway (R),  Jennifer Decker (R),  Steven Doan (R),  Myron Dossett (R),  Ryan Dotson (R),  Robert Duvall (R),  Dan Fister (R),  Patrick Flannery (R),  Deanna Frazier Gordon (R),  Chris Freeland (R),  Chris Fugate (R),  Al Gentry (D),  Peyton Griffee (R),  Daniel Grossberg (D),  Vanessa Grossl (R),  David Hale (R),  Tony Hampton (R),  Mark Hart (R),  John Hodgson (R),  Kimberly Holloway (R),  Thomas Huff (R),  Mary Beth Imes (R),  D.J. Johnson (R),  Chris Lewis (R),  Derek Lewis (R),  Matt Lockett (R),  Savannah Maddox (R),  Candy Massaroni (R),  Bobby McCool (R),  Kim Moser (R),  J.T. Payne (R),  Sarge Pollock (R),  Marianne Proctor (R),  Felicia Rabourn (R),  Steve Riley (R),  T.J. Roberts (R),  Ashley Tackett Laferty (D),  Nancy Tate (R),  Walker Thomas (R),  Aaron Thompson (R),  Timmy Truett (R),  Bill Wesley (R),  Mitchum Whitaker (R),  Wade Williams (R), 

Last Action

floor amendments (1) and (2-title) filed (on 02/09/2026)

bill text


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