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Read. Follow. Verify.Kentucky House Bill 46 eliminates inheritance tax for Class B beneficiaries for decedents dying on or after January 1, 2027
Last action · January 14, 2026: to Appropriations & Revenue (H)Sponsors: Deanna Gordon and 3 others
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What This Bill Proposed
Kentucky House Board 46 eliminates the inheritance tax for for decedents dying on or after January 1, 2027, replacing the previous $1,000 exemption with a total exemption.
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.
Class B beneficiaries
Class C beneficiaries
Class C beneficiaries retain their existing $500 inheritance tax exemption without changes.
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
What is the inheritance tax exemption for Class B beneficiaries starting in 2027?
Does this bill change the exemption amount for Class C beneficiaries?
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.
Phasing out Class B inheritance tax
The bill transitions Class B beneficiaries from a fixed $1,000 exemption to a full exemption for deaths occurring on or after January 1, 2027.
Connected Entities
Sources
apps.legislature.ky.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 60)
- Controversy25Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz20Current news / social attention level
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