States / Kentucky / HB 435

HB 435 In Committee

AN ACT relating to inheritance tax.

Introduced
In Committee
Floor
Crossed Over
Passed
Enacted

Amend KRS 140.070 and 140.080 to include a foster child as a Class A beneficiary and to delete language that only applies to deaths occurring prior to July 1, 1995, or between July 1, 1995, and June 30, 1998; apply to estates of decedents who die on or after August 1, 2026.

Chamber
House
Introduced
Jan 20, 2026
Last action
Jan 28, 2026 — to Appropriations & Revenue (H)
Session
2026RS
Momentum
27 · Low