AN ACT relating to an eligible child tax credit.

Summary

The bill establishes a nonrefundable credit of $4,000 per eligible child—up to $8,000 per tax return—for families with children ages 6 to 18 who must attend school but are enrolled in non‑public schools. It applies to Kentucky individual income tax returns for tax years beginning in 2027 through 2030. The Department of Revenue must work with local education officials to verify eligibility and report annual usage data.

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