Kentucky · 2026 Regular Session · Bill

HB 101: AN ACT relating to an exemption from sales and use tax for religious institutions.

In committee Last action February 9, 2026: floor amendments (1) and (2-title) filed

Plain-language summary

HB 101 is a bill introduced in the Kentucky House on January 7, 2026. According to its official title, it concerns: AN ACT relating to an exemption from sales and use tax for religious institutions. Primary sponsor: James Tipton (Republican), Shane Baker (Republican), Kim Banta (Republican), Ryan Bivens (Republican), John Blanton (Republican), Steve Bratcher (Republican), Randy Bridges (Republican), Emily Callaway (Republican), Josh Calloway (Republican), Jennifer Decker (Republican), Steven Doan (Republican), Myron Dossett (Republican), Ryan Dotson (Republican), Robert Duvall (Republican), Dan Fister (Republican), Patrick Flannery (Republican), Chris Freeland (Republican), Chris Fugate (Republican), Al Gentry (Democratic), Deanna Gordon (Republican), Peyton Griffee (Republican), Daniel Grossberg (Democratic), Vanessa Grossl (Republican), David Hale (Republican), Tony Hampton (Republican), Mark Hart (Republican), John Hodgson (Republican), Kim Holloway (Republican), Thomas Huff (Republican), Mary Beth Imes (Republican), D.J. Johnson (Republican), Chris Lewis (Republican), Derek Lewis (Republican), Matt Lockett (Republican), Savannah Maddox (Republican), Candy Massaroni (Republican), Bobby McCool (Republican), Kim Moser (Republican), J.T. Payne (Republican), Sarge Pollock (Republican), Marianne Proctor (Republican), Felicia Rabourn (Republican), Steve Riley (Republican), T.J. Roberts (Republican), Tom Smith (Republican), Ashley Laferty (Democratic), Nancy Tate (Republican), Walker Thomas (Republican), Aaron Thompson (Republican), Timmy Truett (Republican), Bill Wesley (Republican), Mitch Whitaker (Republican), Wade Williams (Republican). Most recent recorded action (February 9, 2026): floor amendments (1) and (2-title) filed.

Sponsors

Primary sponsors: James Tipton (Republican); Shane Baker (Republican); Kim Banta (Republican); Ryan Bivens (Republican); and 49 more.