AN ACT relating to a Kentucky working credit.

Summary

The bill adds a new refundable credit to Kentucky individual income taxes that equals 30% of the federal earned income credit, capped at $2,000 per return. It applies to tax years beginning in 2027 through 2030, excludes taxpayers who qualify for the existing family size tax credit, and includes prorated rules for part‑year and nonresident filers. The credit is placed after other refundable credits in the state's credit ordering hierarchy.

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