---
type: "Bill"
title: "AN ACT relating to income taxation."
description: "Amend KRS 141.020 to reduce the individual income tax to 4.5% for taxable years beginning January 1, 2023, and to 4% for taxable years beginning January 1, 2024."
jurisdiction: "us/states/ky"
legislature: "Kentucky General Assembly"
session: "2023RS"
identifier: "HB 1"
citation: "Kentucky HB 1 (2023RS)"
classification: ["bill"]
subjects: ["Fiscal Note", "Taxation", "Taxation", "Income--Individual"]
status: "enacted"
primary_sponsors: []
version_count: 3
action_count: 29
vote_count: 2
first_action: "2023-01-03T05:00:00+00:00"
last_action: "2023-02-17T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/35c8e1be-f8b6-4de3-8f0d-8af58a9e9478"
source_url: "https://apps.legislature.ky.gov/record/23RS/hb1.html"
source_hash: "7893f6e7cae7c5e4f088ecccf042fa5f1e82747f15fbcf00b007cdf2fba3e1ab"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ky"]
---

# Kentucky HB 1 (2023RS) — AN ACT relating to income taxation.

Amend KRS 141.020 to reduce the individual income tax to 4.5% for taxable years beginning January 1, 2023, and to 4% for taxable years beginning January 1, 2024.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://apps.legislature.ky.gov/recorddocuments/bill/23RS/hb1/orig_bill.pdf)
2. **Acts Chapter 3** (committee substitute) — [source](https://apps.legislature.ky.gov/law/acts/23RS/documents/0003.pdf)
3. **Current/Final** (committee substitute) — [source](https://apps.legislature.ky.gov/recorddocuments/bill/23RS/hb1/bill.pdf)

## Votes

- Pass — **pass** (pass) · lower
- FINAL PASS HB 1 — **pass** (pass) · lower

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-01-03T05:00:00+00:00** introduced in House `introduction`
- **2023-01-03T05:00:00+00:00** to Committee on Committees (H) `referral-committee`
- **2023-01-03T05:00:00+00:00** taken from Committee on Committees (H)
- **2023-01-03T05:00:00+00:00** 1st reading `reading-1`
- **2023-01-03T05:00:00+00:00** returned to Committee on Committees (H)
- **2023-01-03T05:00:00+00:00** to Appropriations & Revenue (H) `referral-committee`
- **2023-01-04T05:00:00+00:00** taken from Appropriations & Revenue (H)
- **2023-01-04T05:00:00+00:00** 2nd reading `reading-2`
- **2023-01-04T05:00:00+00:00** returned to Appropriations & Revenue (H)
- **2023-01-05T05:00:00+00:00** reported favorably, to Rules `committee-passage`
- **2023-01-05T05:00:00+00:00** taken from Rules
- **2023-01-05T05:00:00+00:00** placed in the Orders of the Day
- **2023-01-05T05:00:00+00:00** 3rd reading, passed 79-19 `passage, reading-3`
- **2023-01-05T05:00:00+00:00** received in Senate
- **2023-01-05T05:00:00+00:00** to Committee on Committees (S) `referral-committee`
- **2023-01-05T05:00:00+00:00** taken from Committee on Committees (S)
- **2023-01-05T05:00:00+00:00** 1st reading `reading-1`
- **2023-01-05T05:00:00+00:00** returned to Committee on Committees (S)
- **2023-01-06T05:00:00+00:00** taken from Committee on Committees (S)
- **2023-01-06T05:00:00+00:00** 2nd reading `reading-2`
- **2023-01-06T05:00:00+00:00** returned to Committee on Committees (S)
- **2023-01-06T05:00:00+00:00** to Appropriations & Revenue (S) `referral-committee`
- **2023-02-08T05:00:00+00:00** reported favorably, to Rules `committee-passage`
- **2023-02-08T05:00:00+00:00** posted for passage in the Regular Orders of the Day for Wednesday, February 08, 2023
- **2023-02-08T05:00:00+00:00** 3rd reading, passed 30-5 `passage, reading-3`
- **2023-02-09T05:00:00+00:00** received in House
- **2023-02-09T05:00:00+00:00** enrolled, signed by each presiding officer `passage`
- **2023-02-09T05:00:00+00:00** delivered to Governor
- **2023-02-17T05:00:00+00:00** signed by Governor (Acts Ch. 3) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/35c8e1be-f8b6-4de3-8f0d-8af58a9e9478`. Confidence: reported (aggregated from official Kentucky legislature records).