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Read. Follow. Verify.Kentucky House Bill 760 restructures the certified historic rehabilitation tax credit, adds workforce housing allocations, and sets a $100 million annual cap starting April 30, 2026
Last action · March 5, 2026: to Appropriations & Revenue (H)Sponsor: Susan Witten
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What This Bill Proposed
AN ACT relating to the certified rehabilitation credit and declaring an emergency.
Property owners, historic developers, and taxpayers engaged in historic preservation face new application deadlines of April 15 and August 15, modified credit percentages for workforce housing, and strict compliance monitoring by state housing and heritage agencies.
- The Kentucky certified rehabilitation tax credit provides financial incentives for the preservation and substantial rehabilitation of historic residential and commercial properties across the Commonwealth. context
- The General Assembly regularly updates state tax credits and economic development incentives to address housing availability and historic preservation standards. 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.
Historic Property Owners
Taxpayers undertaking substantial rehabilitation of certified historic structures must navigate new biannual application deadlines, credit caps, and compliance mandates.
Kentucky Heritage Council
The council is tasked with reviewing applications in two rounds per year, determining maximum credit eligibility, and assessing disqualifying work.
Department of Revenue
The department receives transfer notifications, tracks refundable tax credits, and assesses 100% penalties for non-compliance.
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 percentage of the tax credit is available for workforce housing projects?
What penalty applies if a property owner fails to maintain workforce housing requirements?
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- Mar 5, 2026HouseCommitteeto Appropriations & Revenue (H)
- Feb 26, 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.
Transition to Biannual Application Rounds
The bill shifts the historic rehabilitation credit system from a single annual allocation window to a structured two-round system with strict deadlines on April 15 and August 15.
Connected Entities
Sources
apps.legislature.ky.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 75)
- Controversy20Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz25Current news / social attention level
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