Kentucky 2026 Regular Session

Kentucky House Bill HB131

Introduced
1/7/26  
Refer
1/7/26  

Caption

AN ACT relating to a tax credit for Kentucky Educational Savings Plan Trust account contributions.

Impact

The bill allows resident taxpayers to claim a credit equal to their total contributions to a Kentucky Educational Savings Plan Trust account, capped at $19,000 per taxpayer per taxable year. This initiative is expected to increase participation in educational savings plans, thereby potentially improving the financial readiness of Kentucky students for post-secondary education. By incentivizing savings for education, the state is fostering a culture of preparation and investment in the future workforce.

Summary

House Bill 131 introduces a tax credit for contributions made to Kentucky Educational Savings Plan Trust accounts. This legislation aims to promote saving for educational expenses by providing financial incentives to residents who contribute to these accounts. The tax credit is structured to be nonrefundable and will be available to taxpayers from 2027 to 2031, making it a substantial measure for encouraging educational savings in Kentucky.

Sentiment

Support for HB 131 appears strong among educational advocates and financial planners, who recognize the importance of facilitating educational expenses through savings. Advocates for educational funding view this measure positively, as it aligns with efforts to enhance educational access and affordability in Kentucky. However, some skepticism exists regarding the effectiveness of tax credits in genuinely increasing savings rates among low-income residents who may benefit the most from such policies.

Contention

There may be concerns around the limitation of the credit to high-income earners who can afford to contribute substantial amounts annually. Critics argue that while the tax credit is a step in the right direction, it might not adequately address the needs of families with limited financial resources. There's a debate about whether the bill will equitably benefit all demographics or primarily assist those already positioned to save for education.

Companion Bills

No companion bills found.

Previously Filed As

KY HB189

AN ACT relating to contributions made to a Kentucky qualified expense program.

KY SB47

AN ACT relating to the Kentucky child credit.

KY SB258

AN ACT relating to Kentucky residency in the postsecondary educational system.

KY HB650

AN ACT relating to the Kentucky Tax Tribunal.

KY SB34

AN ACT relating to tax credits for support provided to victims of domestic violence.

KY SB45

AN ACT relating to Kentucky educational excellence scholarships.

KY SB6

AN ACT relating to the Support Education Excellence in Kentucky Program.

KY HB558

AN ACT relating to Kentucky educational excellence scholarships.

KY SB104

AN ACT relating to the Kentucky Public Employees' Deferred Compensation Authority.

KY HB445

AN ACT relating to membership dates in the Kentucky Employees Retirement System.

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