AN ACT relating to a deduction for professional membership dues.

Summary

The bill adds a temporary exclusion that lets non‑corporate taxpayers subtract the amount they pay for mandatory professional licenses or association fees from their Kentucky taxable income, but only for tax years beginning Jan. 1, 2027 through Dec. 31, 2030. It also obligates the Department of Revenue to publish annual data on how many returns claim the deduction and the resulting revenue impact. The change is aimed at individuals who maintain professional credentials.

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