2026 Regular Session
HB 451
AN ACT relating to the limited liability entity tax.
Introduced
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Sign in to take action- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Bill overview
Amend KRS 141.0401 to exempt entities doing business in Kentucky with gross receipts of less than $100,000 from paying the limited liability entity tax for taxable years beginning on or after January 1, 2027.
Sponsors
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Primary sponsor
Patrick Flannery
HouseKYRepublicanDistrict 96
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