AN ACT relating to the Kentucky child credit.

Summary

The bill establishes a refundable credit of $1,000 per qualifying child under age six for Kentucky taxpayers filing returns between 2027 and 2030. Credit eligibility and amount depend on the taxpayer’s modified gross income, with a phase‑out above $50,000 for single filers and $100,000 for married filers. It also requires the state to publicly report credit usage data each year.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

Topics

Share