Budget & Taxes

in committee · Kentucky · House Mar 13, 2026

HB 939: AN ACT relating to cities.

Repeal KRS 6.945, relating to a restriction on the authority of the General Assembly to require cities to make expenditures or levy taxes; amend KRS 65.504 to conform.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill removes restrictions on General Assembly's authority to require cities to levy taxes, potentially increasing local tax burdens and reducing fiscal autonomy.90% confidence

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in committee · Kentucky · House Mar 11, 2026

HB 920: AN ACT relating to large group health insurance.

Amend KRS 91A.080 to exempt large group health insurance policies newly offered on or after January 1, 2027, from the local government license fee or tax imposed upon insurance companies.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill exempts large group health insurance from local license fees, reducing local government revenue and limiting fiscal capacity75% confidence

Sub-Topics Fees & Licensing

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in committee · Kentucky · House Mar 25, 2026

HB 888: AN ACT relating to collective bargaining agreements and declaring an emergency.

Create a new section of KRS Chapter 65 to prohibit any local government from entering into any future collective bargaining agreement; grandfather existing collective bargaining rights; amend KRS 160.160, relating to local boards of education, to prohibit any board of education from entering into any future collective bargaining agreement; grandfather existing collective bargaining rights; amend KRS 304.48-250 and 304.50-055 to make technical changes; amend various other sections to remove references to collective bargaining; repeal various sections of the Kentucky Revised Statutes; amend various sections of the Kentucky Revised Statutes to conform; provide that the Act may be cited as the Taxpayer Protection Act; EMERGENCY.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill prohibits future collective bargaining agreements for local governments, which restricts government spending flexibility and limits ability to negotiate budgets, effectively limiting fiscal management options.85% confidence ✗ Labor & EmploymentOpposes Labor & EmploymentBill prohibits local governments from entering future collective bargaining agreements, directly limiting workers' collective bargaining rights.95% confidence

Sub-Topics Collective Bargaining

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in committee · Kentucky · House Mar 2, 2026

HB 694: AN ACT relating to an income tax credit for qualified employers.

Create a new section of KRS Chapter 141 to define terms; establish a nonrefundable income tax credit for an employer that hires an eligible employee who holds a certificate of employability; provide that the credit is equal to the amount of wages paid to the eligible employee subject to certain limitations; amend KRS 141.0205 to order the credit; amend KRS 131.190 to allow the Department of Revenue to report on the credit.

Topics ✗ Budget & TaxesOpposes Budget & TaxesCreates nonrefundable corporate tax credit, reducing state revenue and weakening tax base per bill's tax credit provision.90% confidence ✓ Criminal JusticeSupports Criminal JusticeTax credit for employers hiring individuals with certificates of employability (typically linked to corrections reentry), reducing recidivism through employment opportunities.85% confidence

Sub-Topics Income Tax Tax Credits

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in committee · Kentucky · House Mar 3, 2026

HB 708: AN ACT relating to economic development.

Create a new section of Subchapter 32 of KRS Chapter 154 to establish a tiered county system for eligible companies to receive incentives under the Kentucky Business Investment Program; amends KRS 154.32-010 to define "tier"; amends KRS 154.32-020 and 154.32-040 to conform; amend KRS 154.32-050 to specify tiering procedures; amend KRS 154.32-060 to require the Kentucky Economic Development Finance Authority to identify and certify or decertify the tiers for all counties on an annual basis into 4 tax credit tiers; provide that the incentives available under this subchapter be determined based on the county where the economic development project is located by an approved company; provide a county's tier will be based on a 5 year average of its unemployment rate and population ranking; amend KRS 154.32-090, 154.61-010, 154.61-020, and 141.383 to conform.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill creates corporate tax incentives via tiered county system, reducing state tax revenue through targeted breaks for businesses, weakening fiscal management.95% confidence

Sub-Topics Tax Credits Tax Incentives Tags Economic Development

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in committee · Kentucky · House Mar 4, 2026

HB 741: AN ACT relating to personal delivery devices.

Create a new section of KRS Chapter 189 to define "business entity," "pedestrian area," and "personal delivery device"; establish where a personal delivery device may be used; establish the requirements for a personal delivery device; set forth when a personal delivery device shall not be used; require that a business entity operating a personal delivery device have at least $100,000 in general liability coverage; establish that local governments shall not impose any tax or fee on a personal delivery device or business entity operating it; amend KRS 186.010 and 189.010 to conform.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill explicitly prohibits local governments from imposing taxes/fees on personal delivery devices, restricting tax imposition in this context.85% confidence

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in committee · Kentucky · House Feb 27, 2026

HB 688: AN ACT relating to the portion of income tax liability contributed to a political party.

Amend KRS 141.071 and 141.072 to sunset the option to contribute to a political party from an individual's tax liability, effective for taxable years beginning January 1, 2026; amend KRS 121.180 and 121.230 to make conforming changes, repeal KRS 141.073, relating to rules and regulations for the administration of KRS 141.071 and 141.072.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill ends tax contribution option to political parties, restricting a tax mechanism per KRS amendments and sunset provision.90% confidence

Sub-Topics Income Tax

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in committee · Kentucky · House Jan 23, 2026

HB 405: AN ACT relating to occupational license fees levied by a board of education.

Amend KRS 160.603, relating to occupational license taxes for schools, to require a favorable vote of the local board of education prior to taking any other action to levy or increase the tax; require publication of the meeting in which the vote is expected to occur on the local board of education's website; subject an increase in the tax rate under KRS 160.607 to publication and public hearing requirements; expand the notification requirements for the public hearing; amend KRS 160.607 to require compliance with the publication and public hearing requirements and also a favorable vote by the fiscal court prior to authorizing an increase in a tax rate above the general maximum rate for school districts in counties having 300,000 or more inhabitants; amend KRS 160.484 to require the fiscal court to vote on an increase in a tax rate above the general maximum rate for school districts in counties having 300,000 or more inhabitants; set requirements for the rate based on the outcome of the vote; amend KRS 160.485, relating to recall procedures for proposed license tax levies or rate increases, to conform.

Topics ✗ Budget & TaxesOpposes Budget & TaxesAdds procedural barriers (board approval, publication, public hearing) before local education tax increases, restricting tax authority. Not about funding or relief but limiting tax hike mechanisms.85% confidence

Sub-Topics Fees & Licensing Tags Licensing

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signed · Kentucky · Senate Apr 14, 2026

SB 59: AN ACT relating to prohibited uses of tax dollars and resources.

Amend KRS 65.013 to define terms; expand the prohibition on using tax dollars to advocate for or against a public question on the ballot to prohibit using any resources, and to explicitly apply prohibition to school districts, regional educational cooperatives, and recalls on a ballot; establish a criminal penalty and a prohibition against holding a position of public trust or profit for 10 years for a person found guilty of violating the prohibition; create a cause of action for a citizen aggrieved by a violation of the prohibition; establish a statute of limitations to commence suit and the appropriate venue; provide when the suit accrues; specify damages recoverable per violation; allow for class action; include a prohibition against holding a position of public trust or profit for 10 years for a person held civilly liable; amend KRS 48.025 and 132.017 to conform.

Topics ✗ Budget & TaxesOpposes Budget & TaxesProhibits tax dollars from being used for ballot advocacy, expands restrictions to school districts, and adds penalties - restricting government spending on specific activities.90% confidence ✗ EducationOpposes EducationRestricts school districts from using tax funds for ballot advocacy, limiting educational advocacy activities per bill's prohibition on resources.95% confidence

in committee · Kentucky · House Feb 4, 2026

HB 499: AN ACT relating to motor vehicle usage tax.

Amend KRS 138.470 to exempt from motor vehicle usage tax any motor vehicle purchased by current members of the Kentucky National Guard or reserve component, motor vehicles brought into the Commonwealth that were sold by a dealer in another state to a member of the Armed Forces on duty in the Commonwealth while that person was on temporary duty in another state, and motor vehicles registered outside the state by a veteran or member of the United States Armed Forces that were purchased while that person was a member of the Armed Forces.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts military vehicles from tax, reducing state tax revenue and limiting collection under taxation.85% confidence ✓ VeteransSupports VeteransExempts veterans and military members from motor vehicle tax, providing direct financial benefit and aligning with veteran support indicators.95% confidence

Sub-Topics Sales Tax National Guard & Reserve

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