Introduced

Passed House

Passed Senate

Became law

Adjourned sine die. The bill was pending when the session ended, so it did not pass.

Last action · January 13, 2026

To Appropriations & Revenue (H)

Introduced January 6, 2026

House

Adjourned Sine Die

2026 Regular Session

HB13

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.

Budget and Financial Administration Taxation Taxation, Income--Individual

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This bill would change how Kentucky taxes individual income by creating a tiered system where different portions of income are taxed at different rates, up to $300,000. Income above $300,000 would be taxed at a flat rate of 6%, and the bill would also remove the current process that allows the income tax rate to be gradually reduced over time. Who it may affect: Kentucky residents who pay individual income tax, particularly higher earners and those who may have benefited from future rate reductions under current law.

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