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Read. Follow. Verify.Kentucky House Bill 13 sets individual income tax rate schedules and removes conditional tax reduction triggers
Last action · January 13, 2026: to Appropriations & Revenue (H)Sponsors: Lindsey Burke and 7 others
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What This Bill Proposed
Kentucky House Bill 13 sets the individual income tax rate at 3.5% for taxable years beginning on or after January 1, 2026, and establishes tiered tax rates of 3.5% and 6% for s up to $300,000 for taxable years beginning on or after January 1, 2027. The measure also removes statutory language governing annual revenue-based tax rate reduction triggers and reporting requirements.
Resident taxpayers face fixed statutory individual income tax rates for specific future tax years rather than conditional, revenue-driven rate reductions previously tied to the state's budget reserve fund balance and appropriations.
- Kentucky's individual income tax structure has undergone multiple legislative adjustments in recent years to transition toward lower flat rates contingent on meeting specific economic and fiscal benchmarks. context
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 Individual Taxpayers
Resident individuals are subject to the specific income tax rates and brackets established for 2026 and 2027.
Nonresident and Part-Year Resident Individuals
Nonresidents and part-year residents calculate their Kentucky income tax based on the proportion of their income derived from sources within the state under the updated tax schedule.
Office of State Budget Director
The office is relieved of statutory duties regarding the annual review and reporting of tax rate reduction conditions.
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 2026 under this bill?
How are tax rates structured for 2027 and later years?
What happened to the conditional annual tax rate reductions?
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 13, 2026HouseCommitteeto Appropriations & Revenue (H)
- Jan 6, 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
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Elimination of Conditional Tax Reductions
The legislation removes the structured multi-tier reduction formulas that depended on budget reserve fund balances and general fund revenue thresholds.
Connected Entities
Sources
apps.legislature.ky.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 85)
- Controversy65Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz40Current news / social attention level
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