Kentucky House Bill 82 excludes currency and bullion capital gains and losses from state income and corporate taxes beginning in 2027

Original title: AN ACT relating to the sale or exchange of currency or bullion.

Last action · January 14, 2026: to Appropriations & Revenue (H)Sponsors: T.J. Roberts and 3 others

Bill progressHistory & official text ↓

Introduced

Committee

Floor Vote

Passed

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What This Bill Proposed

Official description

AN ACT relating to the sale or exchange of currency or bullion.

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.

Directly affected

individual taxpayers

Directly affected

corporations

Key Facts

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Frequently Asked Questions

Does this bill affect both individuals and corporations?

Yes, the bill amends statutes for both individuals (KRS 141.019) and corporations (KRS 141.039).

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News Coverage

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Where This Stands

This bill did not become law - Died at adjournment · in House committee.

Procedural history

2 actions

Jan 14, 2026HouseCommittee
to Appropriations & Revenue (H)
Jan 7, 2026HouseIntroduced
introduced 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.

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