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HB 1 Kentucky House · 2025 Regular Session

AN ACT relating to the individual income tax rate.

HB 1 reduces Kentucky's individual income tax rate from 4% to 3.5% for taxable years beginning on or after January 1, 2026. This change directly affects all Kentucky residents who file individual income tax returns. The bill permanently lowers the rate for the specified tax years, with the reduction taking effect after a review process that confirmed fiscal conditions were met. Governor Andy Beshear signed the bill into law on February 6, 2025 (Acts Ch. 1), making it effective for 2026 tax filings.
Issues: ✓ Budget & TaxesSupports Budget & TaxesReduces individual income tax rate from 4% to 3.5%, providing tax relief to Kentucky residents and aligning with fiscal responsibility indicators.95% confidence
Bill status signed all 5 stages cleared
Introduction
Jan 2025
Committee Review
Feb 2025
House Passage
Feb 2025
Senate Passage
Feb 2025
Signed into Law
Feb 2025
Introduced Jan 7, 2025 Signed Feb 6, 2025
Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Current/Final · 2 edits
MINOR
The document header metadata was updated to reflect the bill's current status as HB 1/GA, with the tracking number changed from BR 195 to HB 1/GA and the timestamp updated to 4:02 PM. These are administrative changes that track the bill's progression through the legislative process.
TECHNICAL

Header tracking information was updated from BR 195 to HB 1/GA to reflect the bill's current legislative status and version.

Document timestamp was updated from 4:00 PM to 4:02 PM, indicating a recent revision to the official copy.

Floor votes · House Jan 9, 2025

How they voted

This bill passed the Senate by voice vote (no roll call recorded).
Full legislative history

Actions timeline

Total actions
35
Key actions
13
Committee
12
Amendments
5
Feb 6, 2025
Signed into law
signed by Governor (Acts Ch. 1)
lower
Feb 5, 2025
Upper · Passed
enrolled, signed by President of the Senate
upper
Feb 4, 2025
Lower · Passed
enrolled, signed by Speaker of the House
lower
Feb 4, 2025
Lower · Passed
passed 34-3
lower
Feb 4, 2025
Introduced
floor amendment (2) filed
lower
Feb 4, 2025
Lower · Passed
reported favorably, to Rules
lower
Jan 10, 2025
Committee
to Appropriations & Revenue (S)
upper
Jan 10, 2025
Upper · Passed
returned to Committee on Committees (S)
upper
Jan 10, 2025
Upper · Passed
taken from Committee on Committees (S)
upper
Jan 10, 2025
Introduced
floor amendment (1) filed
lower
Jan 9, 2025
Upper · Passed
returned to Committee on Committees (S)
upper
Jan 9, 2025
Upper · Passed
taken from Committee on Committees (S)
upper
Jan 9, 2025
Committee
to Committee on Committees (S)
upper
Jan 9, 2025
Lower · Passed
passed 90-7
lower
Jan 9, 2025
Introduced
floor amendment (11) ruled not germane
lower
Jan 9, 2025
Introduced
floor amendment (5) ruled out of order
lower
Jan 8, 2025
Introduced
floor amendments (1), (2-title), (3), (4-title), (5), (6), (7-title), (8), (9), (10-title) and (11) filed
lower
Jan 8, 2025
Lower · Passed
reported favorably, 2nd reading, to Rules
lower
Jan 7, 2025
Committee
to Appropriations & Revenue (H)
lower
Jan 7, 2025
Lower · Passed
returned to Committee on Committees (H)
lower
Jan 7, 2025
Lower · Passed
taken from Committee on Committees (H)
lower
Jan 7, 2025
Committee
to Committee on Committees (H)
lower
Jan 7, 2025
Introduced
introduced in House
lower
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.