States / Kentucky / HB 451

HB 451 In Committee

AN ACT relating to the limited liability entity tax.

Introduced
In Committee
Floor
Crossed Over
Passed
Enacted

Amend KRS 141.0401 to exempt entities doing business in Kentucky with gross receipts of less than $100,000 from paying the limited liability entity tax for taxable years beginning on or after January 1, 2027.

Chamber
House
Introduced
Jan 21, 2026
Last action
Jan 29, 2026 — to Appropriations & Revenue (H)
Session
2026RS
Momentum
27 · Low