Budget & Taxes (Income Tax)

in committee · Kentucky · House Jan 14, 2026

HB 152: AN ACT relating to the individual income tax rate.

Amend KRS 141.020, relating to the individual income tax, to establish graduated individual income tax rates for taxable years beginning on or after January 1, 2027; remove provisions relating to tax rate reduction procedures.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes graduated income tax rates and removes tax rate reduction procedures, preventing future tax cuts and promoting progressive fiscal management through structured revenue generation.85% confidence

Sub-Topics Business Taxes Income Tax State Budget

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in committee · Kentucky · House Jan 13, 2026

HB 13: AN ACT relating to the individual income tax rate.

Amend KRS 141.020 to establish a graduated tax rate for net income of $300,000 or less; establish a flat tax rate of 6% for net incomes in excess of $300,000; and remove provisions relating to tax rate reduction procedures.

Topics ✓ Budget & TaxesSupports Budget & TaxesGraduated rates for lower incomes ($300k or less) and flat 6% for high earners support progressive taxation, aligning with fiscal responsibility indicators.95% confidence

Sub-Topics Business Taxes Income Tax State Budget

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in committee · Kentucky · House Jan 14, 2026

HB 225: AN ACT relating to a tax credit for volunteer firefighters.

Create a new section of KRS Chapter 141 to establish a refundable income tax credit for certain volunteer firefighters; declare the purpose of the credit; require annual reporting to the Legislative Research Commission to evaluate the impact of the credit; amend KRS 141.0205 to provide the ordering of the credit; amend KRS 131.190 to allow confidential tax return information to be shared with the Legislative Research Commission.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates refundable tax credit for volunteer firefighters, providing direct tax relief to lower-income individuals in this sector, aligning with tax relief indicators.95% confidence

Sub-Topics Income Tax Tax Credits

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in committee · Kentucky · House Jan 13, 2026

HB 27: AN ACT relating to contributions made to a Kentucky Saves account.

Amend KRS 141.019 to establish an individual income tax exclusion for amounts contributed to a Kentucky Saves account for taxable years beginning on or after January 1, 2027, but before January 1, 2031; create a new section of KRS Chapter 141 to establish the parameters for the Kentucky Saves exclusion and to establish the Kentucky Saves tax credit; define terms; require the Department of Revenue to report annually on the exclusion and tax credit; amend KRS 141.0205 to provide ordering of the tax credit; amend KRS 131.190 to allow the Department of Revenue to report on the exclusion and tax credit.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes tax exclusion for savings contributions, reducing taxable income and providing tax relief per bill's tax exclusion provision.95% confidence

Sub-Topics Income Tax Tax Credits

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signed · Kentucky · Senate Apr 3, 2026

SB 69: AN ACT relating to the autism spectrum disorder trust fund and declaring an emergency.

Create a new section of KRS Chapter 141 to allow a contribution to be made to the autism spectrum disorder trust fund through an income tax refund designation effective for taxable years beginning on or after January 1, 2026; require the designation to be printed on the face of the individual income tax form; require a description of the trust fund in the individual income tax return instructions; require the Department of Revenue to transfer the funds designated to the autism spectrum disorder trust fund; create a new section of KRS Chapter 211 to create the autism spectrum disorder trust fund; amend KRS194A.624 to require the Advisory Council on Autism Spectrum Disorders to administer the trust fund; require the Cabinet for Health and Family Services to submit an annual report to the Governor and the Legislative Research Commission and to promulgate administrative regulations; EMERGENCY.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates voluntary income tax designation to fund autism trust, advancing public health funding via tax mechanism without mandatory tax increase.90% confidence

Sub-Topics Income Tax

died · Kentucky · House Feb 19, 2026

HB 207: Withdrawn.

Amend KRS 141.019, relating to income tax, to define "professional membership dues" and "union dues"; allow a deduction from gross income for union dues and professional membership dues paid for taxable years beginning on or after January 1, 2027, but before January 1, 2031, and require the Department of Revenue to annually report information about this deduction to the Legislative Research Commission; amend KRS 131.190 to allow the department to report on the exclusion.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllows tax deduction for union dues, providing relief to workers by reducing taxable income under KRS 141.019.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentAllows tax deduction for union dues, strengthening collective bargaining and reducing financial burden on workers for union membership.95% confidence

Sub-Topics Income Tax Collective Bargaining

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in committee · Kentucky · House Jan 14, 2026

HB 217: AN ACT relating to designating income tax refunds to the animal control and care fund.

Create a new section of KRS Chapter 141 to provide taxpayers the option of having all or a portion of their individual income tax refund be contributed to the animal control and care fund created in KRS 258.119; establish requirements for administering the designation.

Topics ✓ Budget & TaxesSupports Budget & TaxesVoluntary tax refund designation funds animal control program, increasing public service funding without mandatory tax increases.95% confidence

Sub-Topics Income Tax

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in committee · Kentucky · House Jan 14, 2026

HB 159: AN ACT relating to an accessible home income tax credit.

Create a new section of KRS Chapter 141 to establish the accessible home credit for taxable years beginning on or after January 1, 2027, but before January 1, 2031; 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 & TaxesSupports Budget & TaxesCreates an income tax credit (tax relief) for accessible housing, directly advancing individual taxation policy to provide fiscal benefit to taxpayers.95% confidence ✓ HousingSupports HousingCreates tax credit for accessible home modifications, supporting affordable housing access for aging populations and individuals with disabilities.90% confidence

Sub-Topics Income Tax Tax Credits Property Taxes

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