Kentucky · 2026 Regular Session · Bill
HB 645: AN ACT relating to the Kentucky Tax Tribunal.
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
HB 645 is a bill introduced in the Kentucky House on February 13, 2026. According to its official title, it concerns: AN ACT relating to the Kentucky Tax Tribunal. Primary sponsor: Patrick Flannery (Republican), Jason Nemes (Republican). Most recent recorded action (February 23, 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.
Create new sections of KRS Chapter 142 to establish the Kentucky Tax Tribunal within the executive branch to be the single form for all tax litigation; establish judges, forums, processes, and methods of appeal; amend various statutes to conform; repeal sections of KRS Chapter 49 which constituted the Board of Tax Appeals; amend various sections of KRS to conform; EFFECTIVE, in part, July 1, 2027, and in part, January 1, 2028.
Sponsors
Sponsors by party (alphabetical): Republican 2
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Patrick Flannery | Primary sponsor | Republican | House | 96 |
| Jason Nemes | Primary sponsor | Republican | House | 33 |
“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