# Kentucky HB 101: AN ACT relating to an exemption from sales and use tax for religious institutions.

Kentucky HB 101, AN ACT relating to an exemption from sales and use tax for religious institutions., is a 2026 Regular Session House bill sponsored by James Tipton (Republican); status failed, last action 2026-02-09 (floor amendments (1) and (2-title) filed) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/KY-HB101-2026RS
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Kentucky HB 101
- State: Kentucky
- Session: 2026 Regular Session
- Title: AN ACT relating to an exemption from sales and use tax for religious institutions.
- Status: failed
- Chamber: House
- Introduced: 2026-01-07
- Last action: 2026-02-09, floor amendments (1) and (2-title) filed
- Sponsor: James Tipton (Republican)
- Cosponsors: 52
- Subjects: Education, Elementary And Secondary, Charitable And Nonprofit Organizations, Education, Finance, Religion, Sales, Taxation, Taxation, Sales And Use, Fiscal Note
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: James Tipton (Republican), House
- Cosponsor: Al Gentry (Democrat), House
- Cosponsor: Ashley Tackett Laferty (Democrat), House
- Cosponsor: Aaron Thompson (Republican), House
- Cosponsor: Bobby McCool (Republican), House
- Cosponsor: Bill Wesley (Republican), House
- Cosponsor: Chris Freeland (Republican), House
- Cosponsor: Chris Fugate (Republican), House
- Cosponsor: Chris Lewis (Republican), House
- Cosponsor: Candy Massaroni (Republican), House
- Cosponsor: Daniel Fister (Republican), House
- Cosponsor: Deanna Gordon (Republican), House
- Cosponsor: Daniel Grossberg (Democrat), House
- Cosponsor: David Hale (Republican), House
- Cosponsor: Derek Lewis (Republican), House
- Cosponsor: DJ Johnson (Republican), House
- Cosponsor: Emily Callaway (Republican), House
- Cosponsor: Felicia Rabourn (Republican), House
- Cosponsor: John Blanton (Republican), House
- Cosponsor: Josh Calloway (Republican), House
- Cosponsor: Jennifer Decker (Republican), House
- Cosponsor: John Hodgson (Republican), House
- Cosponsor: J.T. Payne (Republican), House
- Cosponsor: Kim Banta (Republican), House
- Cosponsor: Kim Holloway (Republican), House
- Cosponsor: Kimberly Poore Moser (Republican), House
- Cosponsor: Myron Dossett (Republican), House
- Cosponsor: Mark Hart (Republican), House
- Cosponsor: Mary Beth Imes (Republican), House
- Cosponsor: Matt Lockett (Republican), House
- Cosponsor: Michael Sarge Pollock (Republican), House
- Cosponsor: Marianne Proctor (Republican), House
- Cosponsor: Mitch Whitaker (Republican), House
- Cosponsor: Nancy Tate (Republican), House
- Cosponsor: Patrick Flannery (Republican), House
- Cosponsor: Peyton Griffee (Republican), House
- Cosponsor: Ryan Bivens (Republican), House
- Cosponsor: Randy Bridges (Republican), House
- Cosponsor: Ryan Dotson (Republican), House
- Cosponsor: Robert Duvall (Republican), House
- Cosponsor: Shane Baker (Republican), House
- Cosponsor: Steve Bratcher (Republican), House
- Cosponsor: Steven Doan (Republican), House
- Cosponsor: Savannah Maddox (Republican), House
- Cosponsor: Steve Riley (Republican), House
- Cosponsor: Tony Hampton (Republican), House
- Cosponsor: Thomas Huff (Republican), House
- Cosponsor: T.J. Roberts (Republican), House
- Cosponsor: Tom Smith (Republican), House
- Cosponsor: Timmy Truett (Republican), House
- Cosponsor: Vanessa Grossl (Republican), House
- Cosponsor: Walker Thomas (Republican), House
- Cosponsor: Wade Williams (Republican), House

## Actions (4)

- 2026-02-09: floor amendments (1) and (2-title) filed (House)
- 2026-01-14: to Appropriations & Revenue (H) (House)
- 2026-01-07: to Committee on Committees (H) (House)
- 2026-01-07: introduced in House (House)

## Bill text

- Introduced, 2025-12-18: [PDF](https://apps.legislature.ky.gov/recorddocuments/bill/26RS/hb101/orig_bill.pdf)

## Related bills

- SB 197: AN ACT providing funding and establishing conditions for state government agencies and institutions, making an appropriation therefor, and declaring an emergen… (became law)
- SB 133: AN ACT relating to the fiscal reporting of local entities. (signed)
- HB 869: AN ACT relating to fiscal matters and declaring an emergency. (signed)
- SB 324: AN ACT relating to the entertainment industry. (signed)
- SB 66: AN ACT relating to the operation of a motor vehicle. (signed)
- HB 826: AN ACT relating to education. (signed)

## Sources
- [Introduced (PDF)](https://apps.legislature.ky.gov/recorddocuments/bill/26RS/hb101/orig_bill.pdf)

## Related
- [SB 197: AN ACT providing funding and establishing conditions for state government agenc…](https://policyrisk.com/state-bill/KY-SB197-2026RS)
- [SB 133: AN ACT relating to the fiscal reporting of local entities.](https://policyrisk.com/state-bill/KY-SB133-2026RS)
- [HB 869: AN ACT relating to fiscal matters and declaring an emergency.](https://policyrisk.com/state-bill/KY-HB869-2026RS)
- [SB 324: AN ACT relating to the entertainment industry.](https://policyrisk.com/state-bill/KY-SB324-2026RS)
- [SB 66: AN ACT relating to the operation of a motor vehicle.](https://policyrisk.com/state-bill/KY-SB66-2026RS)
- [HB 826: AN ACT relating to education.](https://policyrisk.com/state-bill/KY-HB826-2026RS)
- [Kentucky bills](https://policyrisk.com/states/kentucky/bills)
- [Kentucky state hub](https://policyrisk.com/states/kentucky)
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Source: PRIA, https://policyrisk.com/state-bill/KY-HB101-2026RS (as of 2026-11-01).