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WeVote Research Nonpartisan
Bill Summary · HB 159

Bill overview

HB 159 (2026 Regular Session, Kentucky) is a proposed act titled an “AN ACT relating to an accessible home income tax credit.” The bill appears to establish a new income tax credit intended to support accessible home modifications or improvements. It progressed through the Kentucky House of Representatives, with initial steps including referral to the House Appropriations & Revenue Committee and prior referral to the Committee on Committees.

Purpose and intended effect

  • Create or expand a tax incentive designed to assist households in making homes more accessible, typically for individuals with disabilities, the elderly, or those with mobility challenges.
  • The credit aims to reduce out-of-pocket costs for eligible home modifications, potentially incentivizing residents to pursue necessary accessibility retrofits.

Key provisions and changes (as implied by title and typical structure)

  • Establishment of an Accessible Home Income Tax Credit program or mechanism within Kentucky’s income tax framework.
  • Eligibility criteria likely based on:
    • The applicant’s status (e.g., disabled individuals, seniors, families with accessibility needs).
    • The nature of qualified improvements (e.g., ramps, widened doorways, bathroom grab bars, elevators, stairlifts, other durable modifications facilitating access and safety).
    • Income thresholds or residency requirements (as is common with targeted tax credits).
  • Credit amount and calculation:
    • The bill would specify the maximum credit per taxpayer and/or per home.
    • Possible combination with other incentives or phase-in/phase-out rules based on income or filing status.
  • Caps and funding:
    • Annual aggregate cap on the total credits available.
    • Administrative provisions for applying, approving, and claiming the credit.
  • Compliance and documentation:
    • Required documentation to establish eligibility and qualified expenses.
    • Certification or verification processes (e.g., contractor attestation, contractor licenses, proof of purchase/installation costs).
  • Interaction with other programs:
    • Potential alignment with existing disability, aging, or housing assistance programs.
    • Clarifications on whether the credit is refundable, nonrefundable, or transferrable (and any carryforward provisions).

Who would be affected

  • Individual taxpayers in Kentucky who incur eligible costs for making homes accessible.
  • Homeowners and possibly renters (depending on structure and eligibility rules) who undertake approved accessibility modifications.
  • Contractors and suppliers providing accessible-improvement goods and services, as their costs and activities may be itemized for qualification.
  • State tax administration (department responsible for tax credits) for administration, claim processing, audits, and compliance monitoring.

Procedural and timeline aspects

  • Initial steps:
    • Introduction in the Kentucky House on January 7, 2026.
    • Referral to the Committee on Committees for assignment, followed by referral to the Appropriations & Revenue Committee on January 14, 2026.
  • Next steps (typical legislative process):
    • Committee hearings to discuss eligibility, funding, and administration.
    • Floor votes in the House, potential amendments.
    • If passed, transfer to the Senate and parallel committee consideration.
    • Final passage, gubernatorial action, and potential implementation in tax year(s) following enactment.
  • Effective date:
    • The bill would specify an operative date (commencement of the credit) and any transition rules; absent text, typical forms include effective on passage or a specified future date, with credits claimed in tax years after that date.

Notes and considerations

  • Since the text of HB 159 is not provided here, the above reflects common elements of accessible home tax credits and the bill’s caption. The exact definitions (eligibility, qualified expenditures, credit rate, caps, and administration) would be enumerated in the enacted bill or committee substitute.
  • Readers seeking a precise understanding should review the bill’s full text, any fiscal note, and amendments, once available, to confirm eligibility criteria, credit amounts, interaction with other tax provisions, and funding guarantees.

Compiled from official sources — confirm details with the bill’s official record.

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