Kentucky 2026 Regular Session

Kentucky House Bill HB27

Introduced
1/6/26  
Refer
1/6/26  

Caption

AN ACT relating to contributions made to a Kentucky Saves account.

Impact

The enactment of HB 27 will significantly influence Kentucky's tax code concerning education funding. By allowing taxpayers to exclude contributions from their gross income, the bill incentivizes saving for education and potentially increases participation in the Kentucky Saves program. This could lead to enhanced financial literacy and planning among families, making higher education more attainable for residents of Kentucky. The measures stipulated may affect the state's tax revenues as taxpayers leverage these benefits.

Summary

House Bill 27 aims to amend provisions related to contributions made to Kentucky Saves accounts, which are custodial accounts established to assist beneficiaries with funding their qualified higher education expenses. The bill introduces financial benefits to taxpayers making contributions to these accounts. Specifically, it allows for an exclusion from gross income for contributions made during specified taxable years, enabling parents and guardians to save for their children's education in a tax-advantaged manner.

Sentiment

Sentiment surrounding HB 27 is generally positive, particularly among families, educational advocates, and lawmakers promoting student access to education. Proponents appreciate the efforts to bolster education savings options and view this as a proactive step in preparing future generations for higher education. However, there were concerns raised about the long-term fiscal implications for the state as they balance tax benefits with the necessary funding for public services.

Contention

Notable contention regarding HB 27 includes discussions about the equitable access to these programs across different income levels. Critics argue that while the bill facilitates education savings, it may inadvertently favor higher-income individuals who can afford to contribute to these accounts more readily. As such, there are ongoing discussions about ensuring that the benefits provided by the bill do not disproportionately aid affluent families while leaving lower-income families at a disadvantage in terms of educational opportunities.

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 HB776

AN ACT relating to benefits for Kentucky National Guard members.

KY HB338

AN ACT relating to state service employee compensation.

KY HB146

AN ACT relating to the taxation of retirement distributions.

KY HB471

AN ACT relating to the taxation of income received by a minor.

KY HB1

AN ACT relating to the individual income tax rate.

KY HB445

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

KY HB529

AN ACT relating to the Work Ready Kentucky Scholarship Program.

KY HB363

AN ACT relating to a deduction for union dues.

Similar Bills

No similar bills found.