Kentucky Senate Bill 76 raises county population threshold for school occupational tax increases

Original title: AN ACT relating to local occupational license fees and taxes.

Last action · January 27, 2026: received in House to Committee on Committees (H)Sponsors: A. Mays Bledsoe and 8 others

Bill progressHistory & official text ↓

Introduced

Committee

Floor Vote

Passed

Law

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What This Bill Proposed

Official description

AN ACT relating to local occupational license fees and taxes.

Why it matters

Changes the demographic criteria that permit large urban counties in Kentucky to levy higher local school occupational license fees, impacting local tax rates and school district funding mechanisms.

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

Counties having five hundred thousand or more inhabitants

Must now meet a higher population threshold of 500,000 inhabitants instead of 300,000 inhabitants to be authorized to increase the school tax rate by an additional one-quarter of one percent.

Directly affected

Local school districts

Subject to modified statutory population criteria governing potential increases in local school occupational license fee revenues.

Key Facts

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Frequently Asked Questions

What does Senate Bill 76 change regarding local school taxes?

It updates the population threshold for counties permitted to increase their local school tax rate by an additional 0.25%, raising the required population from 300,000 to 500,000 residents.

What else do you want to know?

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Where This Stands

This bill did not become law - Died at adjournment · passed the Senate · in the House.

Procedural history

6 actions

Jan 27, 2026HouseIntroduced
received in House to Committee on Committees (H)
Jan 23, 2026SenateFloor
3rd reading, passed with 28-6 Committee Substitute (1)
Jan 22, 2026SenateFloor
2nd reading, to Rules posted for passage in the Regular Orders of the Day for Friday, January 23, 2026
Jan 21, 2026Senate
reported favorably, 1st reading, to Calendar with Committee Substitute (1)
Jan 16, 2026SenateCommittee
to Appropriations & Revenue (S)
Jan 13, 2026SenateIntroduced
introduced in Senate to Committee on Committees (S)

Version history

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