# Kentucky HB 88: AN ACT relating to the qualified elementary and secondary education scholarship federal tax credit.

Kentucky HB 88, AN ACT relating to the qualified elementary and secondary education scholarship federal tax credit., is a 2026 Regular Session House bill sponsored by T.J. Roberts (Republican); status failed, last action 2026-01-14 (to Primary and Secondary Education (H)) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/KY-HB88-2026RS
- 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 88
- State: Kentucky
- Session: 2026 Regular Session
- Title: AN ACT relating to the qualified elementary and secondary education scholarship federal tax credit.
- Status: failed
- Chamber: House
- Introduced: 2026-01-07
- Last action: 2026-01-14, to Primary and Secondary Education (H)
- Sponsor: T.J. Roberts (Republican)
- Cosponsors: 14
- Subjects: Auditor Of Public Accounts, Charitable And Nonprofit Organizations, Education, Elementary And Secondary, Education, Finance, Federal Laws And Regulations
- 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: T.J. Roberts (Republican), House
- Cosponsor: Chris Lewis (Republican), House
- Cosponsor: Emily Callaway (Republican), House
- Cosponsor: Felicia Rabourn (Republican), House
- Cosponsor: Josh Calloway (Republican), House
- Cosponsor: John Hodgson (Republican), House
- Cosponsor: Jason Nemes (Republican), House
- Cosponsor: James Tipton (Republican), House
- Cosponsor: Kim Banta (Republican), House
- Cosponsor: Marianne Proctor (Republican), House
- Cosponsor: Nancy Tate (Republican), House
- Cosponsor: Ryan Dotson (Republican), House
- Cosponsor: Steven Doan (Republican), House
- Cosponsor: Thomas Huff (Republican), House
- Cosponsor: Walker Thomas (Republican), House

## Actions (3)

- 2026-01-14: to Primary and Secondary Education (H) (House)
- 2026-01-07: to Committee on Committees (H) (House)
- 2026-01-07: introduced in House (House)

## Bill text

- Introduced, 2026-01-06: [PDF](https://apps.legislature.ky.gov/recorddocuments/bill/26RS/hb88/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/hb88/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)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/KY-HB88-2026RS (as of 2026-11-01).