Kentucky House Bill 435: AN ACT relating to inheritance tax.

Kentucky · 2026 Regular Session

What it does

Amend KRS 140.070 and 140.080 to include a foster child as a Class A beneficiary and to delete language that only applies to deaths occurring prior to July 1, 1995, or between July 1, 1995, and June 30, 1998; apply to estates of decedents who die on or after August 1, 2026.

Latest action

to Appropriations & Revenue (H) (2026-01-28)

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