SB 81
AN ACT relating to the Kentucky child credit.
In Plain Language
Kentucky would create a new tax credit up to $1,000 per child under age 6 for parents earning less than $50,000 (single) or $100,000 (married filing jointly). Parents earning more than those limits could get a smaller credit. The credit would be refundable, meaning you could get money back even if you don't owe taxes.
Official summary
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.
Sponsor
C. Armstrong (Democratic-19)
Cosponsors
None listed
Latest action
to Committee on Committees (S)
Jan 13, 2026
Official source
Action history
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