Kentucky legislation · 2026 Regular Session
Kentucky HB725: AN ACT relating to a deduction for professional membership dues.
Status: In committee, March 3, 2026
Amend KRS 141.019, relating to income tax, to define terms; allow a deduction from gross income for professional membership dues paid for taxable years beginning on or after January 1, 2027, but before January 1, 2031; amend KRS 131.190 to allow the Department of Revenue to report on the deduction.
What the bill says
An act relating to a deduction for professional membership dues.
From the introduced text:
AN ACT relating to a deduction for professional membership dues. Be it enacted by the General Assembly of the Commonwealth of Kentucky: Section 1. KRS 141.019 is amended to read as follows: In the case of taxpayers other than corporations: (1) Adjusted gross income shall be calculated by subtracting from the gross income of those taxpayers the deductions allowed individuals by Section 62 of the Internal Revenue Code and adjusting as follows: (a) Exclude income that is exempt from state taxation by the Kentucky Constitution and the Constitution and statutory laws of the United States; (b) Exclude income from supplemental annuities provided by the Railroad Retirement Act of 1937 as amended and which are subject to federal income tax by Pub. L. No. 89-699; (c) Include interest income derived from obligations of sister states and political subdivisions thereof; (d) Exclude employee pension contributions picked up as provided for in KRS 6.505, 16.545, 21.360, 61.523, 61.560, 65.155, 67A.320, 67A.510, 78.610, and 161.540 upon a ruling by the Internal Revenue Service or the federal courts that these contributions shall not be included as gross income until such time as the contributions are distributed or made available to the employee; (e) Exclude Social Security and railroad retirement benefits subject to federal income tax; (f) Exclude any money received because of a settlement or …
Sponsors
- Nima Kulkarni (D, HD-040) · primary sponsor
- Mark Hart (R, HD-078)
- John Blanton (R, HD-092)
- Alan Gentry (D, HD-046)
- Jim Gooch (R, HD-012)
- Chris Lewis (R, HD-029)
- Ashley Tackett Laferty (D, HD-095)
- Lisa Willner (D, HD-035)
Latest actions
- : to Appropriations & Revenue (H)
- : to Committee on Committees (H)
- : introduced in House
Subjects: Occupations And Professions, Taxation, Taxation, Income--Individual, Labor And Industry
Common questions
- What is HB725?
- HB725 is a bill in the Kentucky Legislature (2026 Regular Session): AN ACT relating to a deduction for professional membership dues.
- What does HB725 do?
- In its own words: An act relating to a deduction for professional membership dues.
- What is the status of HB725?
- In committee as of March 3, 2026. Latest action: to Appropriations & Revenue (H) (March 3, 2026).
- Who sponsored HB725?
- Nima Kulkarni (D, HD-040), with 7 co-sponsors.
- Where is the official record for HB725?
- On the Kentucky Legislature website: https://apps.legislature.ky.gov/record/26rs/hb725.html
Source: official Kentucky record. Tracked by Delilah, AI for legislation across all 50 states and Congress.