summary
Introduced
01/28/2026
01/28/2026
In Committee
02/04/2026
02/04/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
Amend KRS 138.470 to exempt from motor vehicle usage tax any motor vehicle purchased by current members of the Kentucky National Guard or reserve component, motor vehicles brought into the Commonwealth that were sold by a dealer in another state to a member of the Armed Forces on duty in the Commonwealth while that person was on temporary duty in another state, and motor vehicles registered outside the state by a veteran or member of the United States Armed Forces that were purchased while that person was a member of the Armed Forces.
AI Summary
This bill amends Kentucky Revised Statutes (KRS) 138.470 to expand exemptions from the motor vehicle usage tax, which is a tax on the purchase of vehicles. Specifically, it exempts motor vehicles purchased by current members of the Kentucky National Guard or reserve components of the U.S. Armed Forces. It also exempts motor vehicles brought into Kentucky that were sold by an out-of-state dealer to a member of the U.S. Armed Forces on duty in Kentucky while that service member was temporarily stationed in another state. Additionally, the bill exempts motor vehicles registered outside of Kentucky that were purchased by a veteran or current member of the U.S. Armed Forces while they were serving in the military.
Committee Categories
Transportation and Infrastructure
Sponsors (2)
Last Action
to Transportation (H) (on 02/04/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://apps.legislature.ky.gov/record/26RS/hb499.html |
| BillText | https://apps.legislature.ky.gov/recorddocuments/bill/26RS/hb499/orig_bill.pdf |
| Local Mandate Fiscal Impact | https://apps.legislature.ky.gov/recorddocuments/note/26RS/hb499/LM.pdf |
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