Kentucky · 2026 Regular Session · Bill
HB 79: AN ACT relating to sales and use tax exemptions for firearm-related items.
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
HB 79 is a bill introduced in the Kentucky House on January 7, 2026. According to its official title, it concerns: AN ACT relating to sales and use tax exemptions for firearm-related items. Primary sponsor: T.J. Roberts (Republican), Josh Calloway (Republican), Savannah Maddox (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 139.010, relating to sales and use taxes, to define "ammunition," "antique firearm," "body armor," firearm," "firearm muffler or silencer," "firearm-related accessory," "firearm safety course," "firearm safety device," and "firearm storage device"; amend KRS 139.480 to exempt ammunition, antique firearms, body armor, firearms, firearm-related accessories, firearm safety courses, firearm safety devices, firearm storage devices, noise cancelling ear protection, and admissions or program fees related to certain firearm-related activities; EFFECTIVE August 1, 2026.
Sponsors
Sponsors by party (alphabetical): Republican 3
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| T.J. Roberts | Primary sponsor | Republican | House | 66 |
| Josh Calloway | Primary sponsor | Republican | House | 10 |
| Savannah Maddox | Primary sponsor | Republican | House | 61 |
“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