Kentucky legislation · 2026 Regular Session
Kentucky HB101: AN ACT relating to an exemption from sales and use tax for religious institutions.
Status: In committee, February 9, 2026
Amend KRS 139.495 to define "educational or charitable institution" and "religious institution"; exempt purchases and sales of tangible personal property, digital property, or services made by qualifying religious institutions from state sales and use taxes; make technical changes.
What the bill says
An act relating to an exemption from sales and use tax for religious institutions.
From the introduced text:
AN ACT relating to an exemption from sales and use tax for religious institutions. Be it enacted by the General Assembly of the Commonwealth of Kentucky: Section 1. KRS 139.495 is amended to read as follows: (1) As used in this section: (a) "Educational or charitable institution" means[The taxes imposed by this chapter shall apply to]: 1.[(a)] A resident[,] nonprofit educational or[,] charitable[, or religious] institution that has[institutions which have] qualified for exemption from income taxation under Section 501(c)(3) of the Internal Revenue Code; or[and] 2.[(b)] Any resident, single member limited liability company that is: a.[1.] Wholly owned and controlled by a resident or nonresident, nonprofit educational or[,] charitable[, or religious] institution that[which] has qualified for exemption from income taxation under Section 501(c)(3) of the Internal Revenue Code; and b.[2.] Disregarded as an entity separate from the resident or nonresident, nonprofit educational or[,] charitable[, or religious] institution for federal income tax purposes pursuant to 26 C.F.R. sec. 301.77012; and (b) "Religious institution" means: 1. A resident nonprofit religious institution that has qualified for exemption from income taxation under Section 501(c)(3) of the Internal Revenue Code; or 2. Any resident, single member limited liability company that is: a. Wholly owned and controlled by a resident or nonresident, nonprofit religious institution that has qualified for exemption from income taxation under Section 501(c)(3) …
Sponsors
- James Tipton (R, HD-053) · primary sponsor
- Shane Baker (R, HD-085)
- Kimberly Banta (R, HD-063)
- Ryan Bivens (R, HD-024)
- John Blanton (R, HD-092)
- Steve Bratcher (R, HD-025)
- Randy Bridges (R, HD-003)
- Emily Callaway (R, HD-037)
- Josh Calloway (R, HD-010)
- Jennifer Decker (R, HD-058)
- Steven Doan (R, HD-069)
- Myron Dossett (R, HD-009)
Latest actions
- : floor amendments (1) and (2-title) filed
- : to Appropriations & Revenue (H)
- : to Committee on Committees (H)
- : introduced in House
Subjects: Education, Elementary And Secondary, Taxation, Sales And Use, Taxation, Charitable And Nonprofit Organizations, Fiscal Note, Sales, Education, Finance, Religion
Common questions
- What is HB101?
- HB101 is a bill in the Kentucky Legislature (2026 Regular Session): AN ACT relating to an exemption from sales and use tax for religious institutions.
- What does HB101 do?
- In its own words: An act relating to an exemption from sales and use tax for religious institutions.
- What is the status of HB101?
- In committee as of February 9, 2026. Latest action: floor amendments (1) and (2-title) filed (February 9, 2026).
- Who sponsored HB101?
- James Tipton (R, HD-053), with 11 co-sponsors.
- Where is the official record for HB101?
- On the Kentucky Legislature website: https://apps.legislature.ky.gov/record/26rs/hb101.html
Source: official Kentucky record. Tracked by Delilah, AI for legislation across all 50 states and Congress.