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.

Introduced: February 20, 2026

Last action: February 27, 2026

To Appropriations & Revenue (H)

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This bill would end the option that currently allows Kentucky taxpayers to direct a portion of their state income tax payment to a political party. The change would take effect starting with the 2026 tax year, meaning taxpayers would no longer see or use that designation on their returns. Related rules governing how that process was administered would also be removed from state law. Who it may affect: Kentucky residents who file state income taxes and currently use the political party contribution option on their returns.

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