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Kentucky · 2026 Regular Session · Bill

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

In committee Official data

  1. Introduced
  2. In committee
  3. Passed one chamber
  4. Passed both chambers
  5. Enacted

Last official action: ·Record last updated:

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.

Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written

Official summary

Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.

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.

Sponsors

Sponsors by party (alphabetical): Democratic 3 · Republican 50

NameRolePartyChamberDistrict
James TiptonPrimary sponsorRepublicanHouse53
Shane BakerPrimary sponsorRepublicanHouse85
Kim BantaPrimary sponsorRepublicanHouse63
Ryan BivensPrimary sponsorRepublicanHouse24
John BlantonPrimary sponsorRepublicanHouse92
Steve BratcherPrimary sponsorRepublicanHouse25
Randy BridgesPrimary sponsorRepublicanHouse3
Emily CallawayPrimary sponsorRepublicanHouse37
Josh CallowayPrimary sponsorRepublicanHouse10
Jennifer DeckerPrimary sponsorRepublicanHouse58
Steven DoanPrimary sponsorRepublicanHouse69
Myron DossettPrimary sponsorRepublicanHouse9
Ryan DotsonPrimary sponsorRepublicanHouse73
Robert DuvallPrimary sponsorRepublicanHouse17
Dan FisterPrimary sponsorRepublicanHouse56
Patrick FlanneryPrimary sponsorRepublicanHouse96
Chris FreelandPrimary sponsorRepublicanHouse6
Chris FugatePrimary sponsorRepublicanHouse84
Al GentryPrimary sponsorDemocraticHouse46
Deanna GordonPrimary sponsorRepublicanHouse81
Peyton GriffeePrimary sponsorRepublicanHouse26
Daniel GrossbergPrimary sponsorDemocraticHouse30
Vanessa GrosslPrimary sponsorRepublicanHouse88
David HalePrimary sponsorRepublicanHouse74
Tony HamptonPrimary sponsorRepublicanHouse62
Mark HartPrimary sponsorRepublicanHouse78
John HodgsonPrimary sponsorRepublicanHouse36
Kim HollowayPrimary sponsorRepublicanHouse2
Thomas HuffPrimary sponsorRepublicanHouse49
Mary Beth ImesPrimary sponsorRepublicanHouse5
D.J. JohnsonPrimary sponsorRepublicanHouse13
Chris LewisPrimary sponsorRepublicanHouse29
Derek LewisPrimary sponsorRepublicanHouse90
Matt LockettPrimary sponsorRepublicanHouse39
Savannah MaddoxPrimary sponsorRepublicanHouse61
Candy MassaroniPrimary sponsorRepublicanHouse50
Bobby McCoolPrimary sponsorRepublicanHouse97
Kim MoserPrimary sponsorRepublicanHouse64
J.T. PaynePrimary sponsorRepublicanHouse11
Sarge PollockPrimary sponsorRepublicanHouse51
Marianne ProctorPrimary sponsorRepublicanHouse60
Felicia RabournPrimary sponsorRepublicanHouse47
Steve RileyPrimary sponsorRepublicanHouse23
T.J. RobertsPrimary sponsorRepublicanHouse66
Tom SmithPrimary sponsorRepublicanHouse86
Ashley LafertyPrimary sponsorDemocraticHouse95
Nancy TatePrimary sponsorRepublicanHouse27
Walker ThomasPrimary sponsorRepublicanHouse8
Aaron ThompsonPrimary sponsorRepublicanHouse98
Timmy TruettPrimary sponsorRepublicanHouse89
Bill WesleyPrimary sponsorRepublicanHouse91
Mitch WhitakerPrimary sponsorRepublicanHouse94
Wade WilliamsPrimary sponsorRepublicanHouse4

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

  1. floor amendments (1) and (2-title) filed
  2. to Appropriations & Revenue (H)
  3. to Committee on Committees (H)
  4. introduced in House

Sources

  1. Open States / Plural (data from the official legislature website)
  2. Official legislature source