Introduced January 7, 2026
HB152
Log in to followAN 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.
Plain-language summary
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
Primary Sponsor
Lisa Willner
Representative · House District 035
Co-sponsors (11)
Mary Marzian
Representative · House District 041
Tina Bojanowski
Representative · House District 032
George Brown
Representative · House District 077
Adrielle Camuel
Representative · House District 093
Beverly Chester-Burton
Representative · House District 044
Anne Donworth
Representative · House District 076
Daniel Grossberg
Representative · House District 030
Erika Hancock
Representative · House District 057
Sarah Stalker
Representative · House District 034
Pamela Stevenson
Representative · House District 043
Joshua Watkins
Representative · House District 042
Bill Text Versions
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