AN ACT relating to inheritance tax exemptions.

Introduced

In Committee

Floor

Crossed Over

Passed

Enacted

Overview Bill text 1 History 3 Sponsors

Amend KRS 140.080 to exempt Class B beneficiaries from inheritance taxation when receiving property from a decedent who died on or after January 1, 2027.

Chamber: House
Introduced: Jan 7, 2026
Last action: Jan 14, 2026 — to Appropriations & Revenue (H)
Session: 2026RS
Momentum: 33 · Low

PASSAGE PROBABILITY

1% Unlikely

Why this number

Stage base In Committee — base rate 12%, measured from KY's completed sessions
Momentum -4 33/100 from the pace of recorded action
Time since last action -22 269 days quiet

A transparent scoring model over stage, momentum, recency, sponsorship and recorded votes — not a trained predictor. Treat it as a way to rank attention, not as a forecast.