Kentucky Senate Bill 12

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Spectrum: Partisan Bill (Democrat 2-0)
Status: Introduced on January 2 2024 - 25% progression
Action: 2024-01-03 - to Appropriations & Revenue (S)
Pending: Senate Appropriations and Revenue Committee
Text: Latest bill text (Introduced) [PDF]

Create a new section of KRS Chapter 141 to establish a refundable Kentucky child tax credit for taxpayers with qualifying children under the age of six; authorize a maximum credit of $1,000 per qualifying child for individuals with income below $50,000 for single taxpayers and $100,000 for married taxpayers filing jointly; provide that individuals with incomes above the specified thresholds may be eligible for a reduced child tax credit; amend KRS 141.0205 to order the tax credit; amend KRS 131.190 to allow the Department of Revenue to report on the tax credit.

AN ACT relating to the Kentucky child tax credit.

Sen. Casey Chambers Armstrong [D]

Sen. David Yates [D]

Date	Chamber	Action
2024-01-03	Senate	to Appropriations & Revenue (S)
2024-01-02	Senate	to Committee on Committees (S)
2024-01-02	Senate	introduced in Senate

Type	Source
Summary	https://apps.legislature.ky.gov/record/24RS/sb12.html
Text	https://apps.legislature.ky.gov/recorddocuments/bill/24RS/sb12/orig_bill.pdf