AN ACT relating to a tax credit for educator expenses.
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HB 681 — AN ACT relating to a tax credit for educator expenses.
Last action — to Committee on Committees (H)
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 House
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4Passed Senate
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5To Executive
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6Enacted
This bill died with 2024 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 a new section of KRS Chapter 141 to establish a nonrefundable tax credit for eligible educator expenses of up to $2,000 for single returns or $4,000 for married educators filing a joint return; amend KRS 141.019, relating to the individual income tax, to include in adjusted gross income the amount deducted for expenses of an eligible educator, if the educator expense tax credit is allowed; amend KRS 141.0205 to order the tax credit; amend KRS 131.190 to allow the Department of Revenue to report to the General Assembly on the credit.
Bill Text
- Introduced View text Current pdf
Compared against the Kentucky Revised Statutes as published AI-generated reading aid — verify against the official bill.
The bill creates a new tax credit for eligible educator expenses and amends the calculation of adjusted gross income for taxpayers to allow inclusion of these deductible expenses.
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KRS 141.019
For taxable years beginning on or after January 1, 2025, but before January 1, 2029, include the amount deducted for expenses of an eligible educator allowed under Section 62 of the Internal Revenue Code if the educator expense tax credit is allowed;
This change allows educators to include eligible expense deductions when calculating their adjusted gross income for certain tax years.
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KRS 141.0205
The educator expense tax credit shall be allowed for eligible expenses not claimed as a deduction under Section 62 of the Internal Revenue Code in calculation of adjusted gross income for the taxable year under Section 2 of this Act.
This establishes that the educator expense tax credit can be claimed for expenses that are not also deducted in income calculations.
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There shall be allowed an educator expense tax credit against the tax imposed in KRS 141.020, with the ordering of the tax credit as provided by Section 3 of this Act.
This provision introduces a new nonrefundable tax credit for educators against state income tax.
Action History
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to Committee on Committees (H)
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introduced in House
Sponsors
- Candy Massaroni · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 137 not signed on
Sponsors (1)
- Candy Massaroni Republican
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 HB 681 do?
- Create a new section of KRS Chapter 141 to establish a nonrefundable tax credit for eligible educator expenses of up to $2,000 for single returns or $4,000 for married educators filing a joint return; amend KRS 141.019, relating to the individual income tax, to include in adjusted gross income the amount deducted for expenses of an eligible educator, if the educator expense tax credit is allowed; amend KRS 141.0205 to order the tax credit; amend KRS 131.190 to allow the Department of Revenue to report to the General Assembly on the credit.
- Who sponsors HB 681?
- HB 681 is sponsored by Candy Massaroni (Republican).
- What is the current status of HB 681?
- This bill died with 2024 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 HB 681?
- Track HB 681 free on One Click Politics — get push/email alerts when it moves.
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Last checked for changes 3 months ago · updated continuously
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