The civic record
Read. Follow. Verify.Kentucky HB 152 restructures individual income tax brackets and sets multi-tiered tax rates for 2027 and beyond
Last action · January 14, 2026: to Appropriations & Revenue (H)Sponsors: Lisa Willner and 11 others
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What This Bill Proposed
Kentucky House Bill 152 establishes a new tiered individual income tax structure for taxable years beginning on or after January 1, 2027, applying rates ranging from 4% to 6% based on brackets up to $150,000, while setting a flat 6% rate for net income of $150,000 or more. The bill also maintains a 3.5% tax rate for 2026 and 4% for 2024 through 2025.
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.
Resident individuals
Resident individuals calculate their annual income tax using newly structured brackets and rates based on their net income.
Nonresident individuals
Nonresident individuals pay tax on income received from labor performed, business done, or property located within Kentucky, adjusted by their income ratio.
Members of the Kentucky National Guard
Members of the Kentucky National Guard are eligible for an additional $20 tax credit at the close of the taxable year.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
What is the individual income tax rate for the year 2026?
How is income taxed starting in 2027 for individuals earning under $150,000?
Are members of the Kentucky National Guard eligible for any tax credits?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · in House committee.
Procedural history
2 actions- Jan 14, 2026HouseCommitteeto Appropriations & Revenue (H)
- Jan 7, 2026HouseIntroducedintroduced in House to Committee on Committees (H)
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Show 7 more sponsors
Connected Entities
Sources
apps.legislature.ky.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 85)
- Controversy60Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz50Current news / social attention level
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