Kentucky 2022 Regular Session

Kentucky House Bill HB696

Introduced
3/1/22  

Caption

AN ACT relating to a tax credit for renters.

Impact

If enacted, HB 696 would significantly impact state tax laws by introducing a new system of tax credits specifically for renters. It aligns with broader efforts to enhance affordable housing accessibility and bolster financial stability for low-income residents. By reducing the overall tax burden on renters, the bill aims to increase disposable income, enabling affected households to allocate funds towards other necessities such as food, healthcare, and education. Furthermore, the bill requires that the Department of Treasury compile and submit reports on the utilization of the tax credit to evaluate its effectiveness over time.

Summary

House Bill 696 is a legislative proposal aimed at reducing the financial burden of renting for low-income individuals and families within the Commonwealth of Kentucky. The bill proposes a refundable tax credit for qualified renters, allowing them to deduct a percentage of their rental payments from their state tax obligations. Specifically, the bill stipulates that qualified renters may receive a tax credit equivalent to 25% of their actual rent payments, up to a maximum of $1,000 per taxable year. This initiative targets households earning less than 133% of the federal poverty level, thereby providing essential financial relief to those in need.

Sentiment

The sentiment surrounding HB 696 has been generally positive among advocates for low-income housing and social justice. Supporters argue that the bill represents a progressive step towards alleviating poverty and enhancing the livability of communities. However, some critics express concern regarding the potential long-term fiscal implications of introducing a new tax credit, questioning the sustainability of funding such initiatives without significant state revenue adjustments. Despite differing views, there is consensus on the need to address housing costs for vulnerable populations.

Contention

Debate surrounding HB 696 has emerged around the adequacy of the proposed tax credit relative to the high cost of rent in many parts of Kentucky. Opponents advocate for a more robust approach that may include expanding affordable housing or additional funding for municipal support programs, arguing that while tax credits provide immediate assistance, they do not address the root causes of housing insecurity. Furthermore, discussions have surfaced regarding the bill's parameters, such as income thresholds and qualifying payments, suggesting that increased flexibility is necessary to meet the varying needs of renters across the state.

Companion Bills

No companion bills found.

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