Kentucky · 2026 Regular Session · Bill
HB 46: AN ACT relating to inheritance tax exemptions.
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
HB 46 is a bill introduced in the Kentucky House on January 7, 2026. According to its official title, it concerns: AN ACT relating to inheritance tax exemptions. Primary sponsor: Deanna Gordon (Republican), Nick Wilson (Republican), Chad Aull (Democratic), Kim Banta (Republican). Most recent recorded action (January 14, 2026): to Appropriations & Revenue (H).
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 140.080 to exempt Class B beneficiaries from inheritance taxation when receiving property from a decedent who died on or after January 1, 2027.
Sponsors
Sponsors by party (alphabetical): Democratic 1 · Republican 3
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Deanna Gordon | Primary sponsor | Republican | House | 81 |
| Nick Wilson | Primary sponsor | Republican | House | 82 |
| Chad Aull | Primary sponsor | Democratic | House | 79 |
| Kim Banta | Primary sponsor | Republican | House | 63 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- to Appropriations & Revenue (H)
- to Committee on Committees (H)
- introduced in House