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Read. Follow. Verify.Kentucky proposes new tax credit for building accessible homes for older adults
Last action · January 14, 2026: to Appropriations & Revenue (H)Sponsors: Adrielle Camuel and 1 other
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What This Bill Proposed
Kentucky House Bill 159 creates a nonrefundable tax credit for individuals and businesses that construct new, single-family accessible homes in the state, effective for tax years 2027 through 2030.
Builders and buyers constructing qualifying accessible housing can receive a tax credit worth 5% of construction costs, up to $5,000 per home, with annual compliance reports required starting in 2028.
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.
eligible taxpayers
Individuals and businesses constructing accessible homes become eligible to claim a nonrefundable income tax credit against state taxes.
older adults
Access to newly constructed homes built with universal design standards increases housing options designed to accommodate aging in place safely.
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 for the accessible home tax credit?
What structural features are required to qualify as an accessible home?
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 · in House committee.
Procedural history
2 actions- Jan 14, 2026HouseCommitteeto Appropriations & Revenue (H)
- Jan 7, 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
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Addition of Accessible Home Credit to Priority Schedule
The bill explicitly integrates the new credit into Kentucky's existing statutory ordering hierarchy for nonrefundable business and personal tax credits.
Connected Entities
Sources
apps.legislature.ky.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 60)
- Controversy15Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz25Current news / social attention level
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