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 14, 2026
To Appropriations & Revenue (H)

Introduced January 7, 2026

House
Adjourned Sine Die
2026 Regular Session

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.

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This bill would change how Kentucky taxes individual income by creating a graduated rate structure, meaning people would pay different tax rates depending on how much they earn, starting in 2027. Currently Kentucky uses a flat income tax rate, and this bill would replace that with multiple tax brackets. It also removes existing rules that allow for future automatic rate reductions. Who it may affect: Kentucky residents who pay state income taxes.

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Legislative History

Jan 7, 2026 · House
Introduced In House
Jan 7, 2026 · House
To Committee On Committees (H)
Jan 14, 2026 · House
To Appropriations & Revenue (H)

Primary Sponsor

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Portrait of Lisa Willner

Lisa Willner

Representative · House District 035

Primary sponsor
Lisa.Willner@kylegislature.gov

Co-sponsors (11)

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Portrait of Mary Marzian

Mary Marzian

Representative · House District 041

Co-sponsor
marylou.marzian@kylegislature.gov
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Portrait of Tina Bojanowski

Tina Bojanowski

Representative · House District 032

Co-sponsor
Tina.Bojanowski@kylegislature.gov
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Portrait of George Brown

George Brown

Representative · House District 077

Co-sponsor
George.Brown@kylegislature.gov
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Portrait of Adrielle Camuel

Adrielle Camuel

Representative · House District 093

Co-sponsor
Adrielle.Camuel@kylegislature.gov
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Portrait of Beverly Chester-Burton

Beverly Chester-Burton

Representative · House District 044

Co-sponsor
beverly.chesterburton@kylegislature.gov
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Portrait of Anne Donworth

Anne Donworth

Representative · House District 076

Co-sponsor
anne.donworth@kylegislature.gov
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Portrait of Daniel Grossberg

Daniel Grossberg

Representative · House District 030

Co-sponsor
daniel.grossberg@kylegislature.gov
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Portrait of Erika Hancock

Erika Hancock

Representative · House District 057

Co-sponsor
erika.hancock@kylegislature.gov
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Portrait of Sarah Stalker

Sarah Stalker

Representative · House District 034

Co-sponsor
sarah.stalker@kylegislature.gov
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Portrait of Pamela Stevenson

Pamela Stevenson

Representative · House District 043

Co-sponsor
Pamela.Stevenson@kylegislature.gov
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Portrait of Joshua Watkins

Joshua Watkins

Representative · House District 042

Co-sponsor
joshua.watkins@kylegislature.gov

Bill Text Versions

Introduced (original)

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