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Read. Follow. Verify.Kentucky House Bill 640 authorizes the Department of Revenue to grant tax filing extensions and alternative filing dates
Last action · March 20, 2026: taken from Appropriations & Revenue (H) 2nd reading returned to Appropriations & Revenue (H)Sponsor: Jason Petrie
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What This Bill Proposed
Kentucky House Bill 640 permits the Department of Revenue to grant reasonable tax filing extensions of up to six months (or one year for taxpayers abroad) and allows taxpayers to request alternative filing or payment dates under specific revenue-neutral conditions.
Taxpayers requesting filing extensions or alternative s may face mandatory interest charges on postponed payments and potential bonding requirements set by the Department of Revenue.
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
taxpayers
Taxpayers may request filing extensions, alternative filing dates, or fiscal period changes, subject to potential interest charges and bonding requirements.
Key Facts
- The Department of Revenue may grant a reasonable extension of time for filing tax reports or returns when good cause exists.
- Extensions shall not exceed six months, except where a taxpayer is abroad, in which case the maximum extension is one year.
- Interest at the tax interest rate under KRS 131.010(6) must be collected if an extension postpones a tax payment.
- The department may condition a tax extension upon a bond sufficient to cover any tax and penalty determined to be due.
Show all 5 facts
- The department may permit a person to file a tax return or report or pay tax on a date other than prescribed by statute, or change the fiscal period, provided it does not ultimately reduce revenue.
Frequently Asked Questions
What is the maximum duration for a tax filing extension under this bill?
Can the Department of Revenue require financial security for granting an extension?
What else do you want to know?
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · on the House floor.
Procedural history
4 actions- Mar 20, 2026HouseFloortaken from Appropriations & Revenue (H) 2nd reading returned to Appropriations & Revenue (H)
- Mar 13, 2026HouseCommitteetaken from Appropriations & Revenue (H) 1st reading returned to Appropriations & Revenue (H)
- Feb 20, 2026HouseCommitteeto Appropriations & Revenue (H)
- Feb 12, 2026HouseIntroducedintroduced in House to Committee on Committees (H)
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Connected Entities
Sources
apps.legislature.ky.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 30)
- Controversy5Intensity of disagreement among stakeholders
- Entertainment2Compellingness for a non-policy-wonk reader
- Buzz10Current news / social attention level
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