5941153bb7
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
92 lines
4.7 KiB
Markdown
92 lines
4.7 KiB
Markdown
---
|
||
type: "Bill"
|
||
title: "AN ACT relating to the individual income tax rate."
|
||
description: "Amend KRS 141.020 to reduce the individual income tax rate from 4% to 3.5% for taxable years beginning on or after January 1, 2026."
|
||
jurisdiction: "us/states/ky"
|
||
legislature: "Kentucky General Assembly"
|
||
session: "2025RS"
|
||
identifier: "HB 1"
|
||
citation: "Kentucky HB 1 (2025RS)"
|
||
classification: ["bill"]
|
||
subjects: ["Fiscal Note", "Taxation", "Taxation", "Income--Individual"]
|
||
status: "enacted"
|
||
primary_sponsors: []
|
||
version_count: 3
|
||
action_count: 35
|
||
vote_count: 3
|
||
first_action: "2025-01-07T05:00:00+00:00"
|
||
last_action: "2025-02-06T05:00:00+00:00"
|
||
source: "openstates"
|
||
source_identifier: "ocd-bill/c070c05c-4703-4758-8d31-85af1cfb37d2"
|
||
source_url: "https://apps.legislature.ky.gov/record/25RS/hb1.html"
|
||
source_hash: "c4a8a3a49f277b88a7af88896cf6f1094bb86407c1bef9ed55f9c7c21d89d19e"
|
||
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 (2025RS) — AN ACT relating to the individual income tax rate.
|
||
|
||
Amend KRS 141.020 to reduce the individual income tax rate from 4% to 3.5% for taxable years beginning on or after January 1, 2026.
|
||
|
||
## 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/25RS/hb1/orig_bill.pdf)
|
||
2. **Acts Chapter 1** (committee substitute) — [source](https://apps.legislature.ky.gov/law/acts/25RS/documents/0001.pdf)
|
||
3. **Current/Final** (committee substitute) — [source](https://apps.legislature.ky.gov/recorddocuments/bill/25RS/hb1/bill.pdf)
|
||
|
||
## Votes
|
||
|
||
- PASS HB 1 — **34–3** (pass) · lower
|
||
- Pass — **90–7** (pass) · lower
|
||
- Adopt — **20–77** (fail) · lower
|
||
|
||
## Timeline
|
||
|
||
The legislative action history — every referral, reading, and vote.
|
||
|
||
- **2025-01-07T05:00:00+00:00** introduced in House `introduction`
|
||
- **2025-01-07T05:00:00+00:00** to Committee on Committees (H) `referral-committee`
|
||
- **2025-01-07T05:00:00+00:00** taken from Committee on Committees (H)
|
||
- **2025-01-07T05:00:00+00:00** 1st reading `reading-1`
|
||
- **2025-01-07T05:00:00+00:00** returned to Committee on Committees (H)
|
||
- **2025-01-07T05:00:00+00:00** to Appropriations & Revenue (H) `referral-committee`
|
||
- **2025-01-08T05:00:00+00:00** reported favorably, 2nd reading, to Rules `committee-passage`
|
||
- **2025-01-08T05:00:00+00:00** floor amendments (1), (2-title), (3), (4-title), (5), (6), (7-title), (8), (9), (10-title) and (11) filed
|
||
- **2025-01-08T05:00:00+00:00** posted for passage in the Regular Orders of the Day for Thursday, January 09, 2025
|
||
- **2025-01-09T05:00:00+00:00** 3rd reading `reading-3`
|
||
- **2025-01-09T05:00:00+00:00** Floor Amendment (8) defeated
|
||
- **2025-01-09T05:00:00+00:00** floor amendment (5) ruled out of order
|
||
- **2025-01-09T05:00:00+00:00** floor amendment (11) ruled not germane
|
||
- **2025-01-09T05:00:00+00:00** passed 90-7 `passage`
|
||
- **2025-01-09T05:00:00+00:00** received in Senate
|
||
- **2025-01-09T05:00:00+00:00** to Committee on Committees (S) `referral-committee`
|
||
- **2025-01-09T05:00:00+00:00** taken from Committee on Committees (S)
|
||
- **2025-01-09T05:00:00+00:00** 1st reading `reading-1`
|
||
- **2025-01-09T05:00:00+00:00** returned to Committee on Committees (S)
|
||
- **2025-01-10T05:00:00+00:00** floor amendment (1) filed `amendment-introduction`
|
||
- **2025-01-10T05:00:00+00:00** taken from Committee on Committees (S)
|
||
- **2025-01-10T05:00:00+00:00** 2nd reading `reading-2`
|
||
- **2025-01-10T05:00:00+00:00** returned to Committee on Committees (S)
|
||
- **2025-01-10T05:00:00+00:00** to Appropriations & Revenue (S) `referral-committee`
|
||
- **2025-02-04T05:00:00+00:00** reported favorably, to Rules `committee-passage`
|
||
- **2025-02-04T05:00:00+00:00** posted for passage in the Regular Orders of the Day for Tuesday, February 04, 2025
|
||
- **2025-02-04T05:00:00+00:00** floor amendment (2) filed `amendment-introduction`
|
||
- **2025-02-04T05:00:00+00:00** 3rd reading `reading-3`
|
||
- **2025-02-04T05:00:00+00:00** floor amendment withdrawn Floor Amendment (1)
|
||
- **2025-02-04T05:00:00+00:00** passed 34-3 `passage`
|
||
- **2025-02-04T05:00:00+00:00** received in House
|
||
- **2025-02-04T05:00:00+00:00** enrolled, signed by Speaker of the House `passage`
|
||
- **2025-02-05T05:00:00+00:00** enrolled, signed by President of the Senate `passage`
|
||
- **2025-02-05T05:00:00+00:00** delivered to Governor
|
||
- **2025-02-06T05:00:00+00:00** signed by Governor (Acts Ch. 1) `executive-signature`
|
||
|
||
## Source
|
||
|
||
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c070c05c-4703-4758-8d31-85af1cfb37d2`. Confidence: reported (aggregated from official Kentucky legislature records).
|
||
|