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Read. Follow. Verify.Kentucky creates a refundable child tax credit of up to $1,000 for families with young children
Last action · January 13, 2026: introduced in Senate to Committee on Committees (S)Sponsor: Cassie Armstrong
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What This Bill Proposed
Kentucky establishes a refundable child tax credit of $1,000 per qualifying child under age six for tax years 2027 through 2030, available to single filers earning under $50,000 and joint filers earning under $100,000, with phase-outs for higher incomes.
Qualifying families with children under six can claim a direct tax credit against their state income tax liabilities, lowering overall tax burdens and requiring annual reporting of county-level credit distribution to legislative committees.
- The Kentucky General Assembly is the state legislature responsible for enacting laws regarding taxation and appropriations. context
- KRS Chapter 141 governs Kentucky income taxation and the application of various state tax credits. context
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 with qualifying children under age six may claim a refundable credit against state income taxes starting in 2027.
Part-year resident taxpayers
Part-year residents are eligible for a prorated child credit based on their proportion of Kentucky adjusted gross income.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
Who qualifies as a child for the Kentucky child credit?
What is the maximum credit amount a taxpayer can receive?
What income levels trigger a reduction in the tax credit?
In which tax years can residents claim this credit?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · introduced in the Senate.
Procedural history
1 action- Jan 13, 2026SenateIntroducedintroduced in Senate to Committee on Committees (S)
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
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Introduction of Refundable State Child Tax Credit
Kentucky establishes a broad refundable personal tax credit specifically targeting families with children under six years old.
Connected Entities
Sources
apps.legislature.ky.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 75)
- Controversy40Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz35Current news / social attention level
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