Kentucky legislation · 2026 Regular Session
Kentucky HB225: AN ACT relating to a tax credit for volunteer firefighters.
Status: In committee, January 14, 2026
Create a new section of KRS Chapter 141 to establish a refundable income tax credit for certain volunteer firefighters; declare the purpose of the credit; require annual reporting to the Legislative Research Commission to evaluate the impact of the credit; amend KRS 141.0205 to provide the ordering of the credit; amend KRS 131.190 to allow confidential tax return information to be shared with the Legislative Research Commission.
What the bill says
An act relating to a tax credit for volunteer firefighters.
From the introduced text:
AN ACT relating to a tax credit for volunteer firefighters. Be it enacted by the General Assembly of the Commonwealth of Kentucky: SECTION 1. A NEW SECTION OF KRS CHAPTER 141 IS CREATED TO READ AS FOLLOWS: (1) As used in this (b) "Qualified fire department" has the same meaning as in KRS 95A.510; and (c) "Volunteer firefighter" means a firefighter 2. Is active with a qualified fire department for the entire taxable year for which the credit is claimed; and 3. Appears on the list of certified volunteer firefighters provided by the commission pursuant to subsection (4) of this section; (2) For taxable years beginning on or after January 1, 2027, but before January 1, 2031, a refundable credit shall be allowed for a volunteer firefighter against the tax imposed by KRS 141.020 in the amount of one thousand dollars ($1,000), with the ordering of credits as provided in Section 2 of this Act. (3) (a) The purpose of the credit permitted by this section is to increase the number of volunteer firefighters volunteering with a qualified fire department in the Commonwealth. (b) By November 1 of each year in which a volunteer firefighter credit is claimed, the department shall report to the Legislative Research Commission for referral to the Interim Joint Committee on Appropriations and 2. The total …
Sponsors
- Ashley Tackett Laferty (D, HD-095) · primary sponsor
- Tina Bojanowski (D, HD-032)
- Chris Fugate (R, HD-084)
- Gordon, Deanna (R, HD-081)
- Kim King (R, HD-055)
- William Lawrence (R, HD-070)
- Candy Massaroni (R, HD-050)
- Bill Wesley (R, HD-091)
- Richard White (R, HD-099)
Latest actions
- : to Appropriations & Revenue (H)
- : to Committee on Committees (H)
- : introduced in House
Subjects: Reports Mandated, Taxation, Taxation, Income--Individual, Firefighters And Fire Departments
Common questions
- What is HB225?
- HB225 is a bill in the Kentucky Legislature (2026 Regular Session): AN ACT relating to a tax credit for volunteer firefighters.
- What does HB225 do?
- In its own words: An act relating to a tax credit for volunteer firefighters.
- What is the status of HB225?
- In committee as of January 14, 2026. Latest action: to Appropriations & Revenue (H) (January 14, 2026).
- Who sponsored HB225?
- Ashley Tackett Laferty (D, HD-095), with 8 co-sponsors.
- Where is the official record for HB225?
- On the Kentucky Legislature website: https://apps.legislature.ky.gov/record/26rs/hb225.html
Source: official Kentucky record. Tracked by Delilah, AI for legislation across all 50 states and Congress.