Bill > HB79

This bill, effective August 1, 2026, amends Kentucky law to define several firearm-related terms, including "ammunition" (defined as material fired from a firearm, including components), "antique firearm" (generally firearms manufactured before 1898 or specific replicas), "body armor," "firearm," "firearm muffler or silencer," "firearm-related accessory" (items that touch a firearm or ammunition for cleaning, carrying, storage, or protection), "firearm safety course" (certified educational courses on safe firearm handling), "firearm safety device" (devices to prevent unauthorized access or operation), and "firearm storage device" (secure containers for firearms). It then expands existing sales and use tax exemptions to include these newly defined items, as well as noise-canceling ear protection and admission or program fees for certain firearm-related activities like trade shows where firearms are available for sale or facilities offering public target practice.

Budget and Finance

https://apps.legislature.ky.gov/record/26RS/hb79.html