AN ACT relating to the tax liability deferral related to child care costs.
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SB 375 — AN ACT relating to the tax liability deferral related to child care costs.
Last action — to Appropriations & Revenue (S)
No card. One bill, free forever — alerts when it moves.
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✓Introduced
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2In Committee
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3Passed Senate
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4Passed House
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5To Executive
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6Enacted
This bill died with 2022 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.
Summary
Create new section of KRS Chapter 141 that allows for taxable years beginning on or after January 1, 2022 but before January 1, 2026 any resident subject to taxation under KRS 141.020 that incurs child care costs for employment related expenses for dependents under age five, to elect to defer up to $2,000 of tax liability for each taxable year not exceeding total child care costs for the taxable year; amend KRS 131.175 to prevent interest and penalty from accruing on child care advance deferrals and repayments; amend KRS 131.190 to allow reporting to the Legislative Research Commission.
Bill Text
- Introduced View text Current pdf
Action History
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to Appropriations & Revenue (S)
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to Committee on Committees (S)
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introduced in Senate
Sponsors
- D. Yates · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 137 not signed on
Sponsors (1)
- D. Yates
Co-sponsors (0)
None.
Not signed on (137)
137 members have not signed on to this bill.
Show all 137 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Subjects
Frequently asked questions
- What does SB 375 do?
- Create new section of KRS Chapter 141 that allows for taxable years beginning on or after January 1, 2022 but before January 1, 2026 any resident subject to taxation under KRS 141.020 that incurs child care costs for employment related expenses for dependents under age five, to elect to defer up to $2,000 of tax liability for each taxable year not exceeding total child care costs for the taxable year; amend KRS 131.175 to prevent interest and penalty from accruing on child care advance deferrals and repayments; amend KRS 131.190 to allow reporting to the Legislative Research Commission.
- Who sponsors SB 375?
- SB 375 is sponsored by D. Yates.
- What is the current status of SB 375?
- This bill died with 2022 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
- Where can I track SB 375?
- Track SB 375 free on One Click Politics — get push/email alerts when it moves.
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Last checked for changes 2 months ago · updated continuously
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