Kentucky legislation · 2026 Regular Session
Kentucky HB446: AN ACT relating to the home installation credit.
Status: In committee, January 29, 2026
Create a new section of KRS Chapter 141 establishing the refundable home installation credit, not to exceed $7,500 annually, for qualifying home installations to increase the habitability or efficiency of the residence for individuals that are age 65 or older or have a physical or mental impairment; effective for taxable years beginning on or after January 1, 2027, but before January 1, 2031; amend KRS 141.0205 to establish ordering of the credit; amend KRS 131.190 to allow information to be provided to the Legislative Research Commission.
What the bill says
An act relating to the home installation credit.
From the introduced text:
AN ACT relating to the home installation credit. 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 section: (a) "Eligible individual" means any individual living in the Commonwealth or 2. Has a physical or mental impairment that substantially limits one (1) or more of a person's major life activities and has lasted or can be expected to last for a continuous period of not less than twelve (12) months; (b) "Energy efficient" denotes improvements made to a qualifying residence that include building products, heating and cooling systems, or water heaters affixed with the energy star label having been certified as meeting energy efficiency criteria by the United States Environmental Protection Agency and the United States Department of Energy; (c) "Qualifying home installation" means any upgrade or modification made to a qualifying residence that increases its habitability, efficiency, or accessibility for a resident, including dependents, of the dwelling and shall be products that or 2. Composed of sustainable materials; (d) "Qualifying residence" means the eligible individual's primary dwelling located within the Commonwealth; and (e) "Sustainable" means a product that has a low environmental impact and contains recyclable and renewable components. XXXX 9/5/2025 2:43 PM Jacketed UNOFFICIAL COPY 26 …
Sponsors
- Nima Kulkarni (D, HD-040) · primary sponsor
- Jason Nemes (R, HD-033)
- Chris Lewis (R, HD-029)
Latest actions
- : to Committee on Committees (H)
- : received in House
- : passed 37-0 with Committee Substitute (1) and Floor Amendment (2)
- : floor amendment (1) withdrawn
- : 3rd reading
- : passed over and retained in the Orders of the Day
- : posted for passage in the Regular Orders of the Day for Friday, February 27 2026
- : floor amendment (2) filed to Committee Substitute
- : 2nd reading, to Rules
- : floor amendment (1) filed to Committee Substitute
Subjects: Reports Mandated, Taxation, Taxation, Income--Individual, Aged Persons And Aging
Common questions
- What is HB446?
- HB446 is a bill in the Kentucky Legislature (2026 Regular Session): AN ACT relating to the home installation credit.
- What does HB446 do?
- In its own words: An act relating to the home installation credit.
- What is the status of HB446?
- In committee as of January 29, 2026. Latest action: to Committee on Committees (H) (March 3, 2026).
- Who sponsored HB446?
- Nima Kulkarni (D, HD-040), with 2 co-sponsors.
- Where is the official record for HB446?
- On the Kentucky Legislature website: https://apps.legislature.ky.gov/record/26rs/hb446.html
Source: official Kentucky record. Tracked by Delilah, AI for legislation across all 50 states and Congress.