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HB 451

Kentucky - Session 26RS

House of Representatives in_committee 2026-01-29
Business / Commerce Tax / Budget / Appropriations
Bill Details

Title: AN ACT relating to the limited liability entity tax.

Summary

Amend KRS 141.0401 to exempt entities doing business in Kentucky with gross receipts of less than $100,000 from paying the limited liability entity tax for taxable years beginning on or after January 1, 2027.

Sponsor
Patrick Flannery
Official Source Back to Bills
Actions Timeline
Date Event Detail
2026-01-21 Introduced Bill introduced
2026-01-29 Status in_committee
2026-01-29 Latest Action 01/29/26: to Appropriations & Revenue (H)
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