Kentucky · 2026 Regular Session · Bill
SB 81: AN ACT relating to the Kentucky child credit.
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
SB 81 is a bill introduced in the Kentucky Senate on January 13, 2026. According to its official title, it concerns: AN ACT relating to the Kentucky child credit. Most recent recorded action (January 13, 2026): to Committee on Committees (S).
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 a new section of KRS Chapter 141 to establish a refundable Kentucky child credit for taxpayers with qualifying children under the age of 6; authorize a maximum credit of $1,000 per qualifying child for individuals with income below $50,000 for single taxpayers and $100,000 for married taxpayers filing jointly; provide that individuals with incomes above the specified thresholds may be eligible for a reduced child credit; amend KRS 141.0205 to order the credit; amend KRS 131.190 to allow the Department of Revenue to report on the credit.
Sponsors
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| No sponsor recorded in source data. | ||||
“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 Committee on Committees (S)
- introduced in Senate