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HB 518KENTUCKYSession 2026RSState BillSigned into law
Enacted

Kentucky requires Secretary of State to develop standardized local occupational license tax forms and creates advisory committee

Original title: AN ACT relating to the collection of local business taxes and fees.

Last action · April 7, 2026: signed by Governor (Acts Ch. 44)Sponsors: Patrick Flannery and 2 others

Bill progressHistory & official text ↓
Introduced
Committee
Floor Vote
Passed
Law

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Public stanceCommunity reactions are separate from the official record and reporting.

What This Bill Does

The Secretary of State is required to prescribe standardized forms for combined net profits, gross receipts, and payroll es by June 1, 2027, with an advisory committee overseeing the development. s may opt out of using the standard forms if they had a qualifying online filing system in use by January 1, 2025, or under contract by July 1, 2026. By July 1, 2029, all tax districts must either adopt the standard forms, accept them alongside their own forms, or qualify for a specific exemption.

Why it matters

Businesses operating across multiple Kentucky s will have access to standardized tax return forms through a state public website, reducing administrative burdens, while local tax districts retain collection authority and specific opt-out or exemption pathways based on existing systems or financial hardship.

Background
  • The General Assembly of the Commonwealth of Kentucky is the state legislature responsible for enacting statutory changes. context

Who It Affects

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

Directly affected

business entities

Business entities file occupational license tax returns and will access standardized forms and electronic links through the state website.

Directly affected

tax districts

Tax districts must adopt standard forms, provide electronic payment options, or file for specific exemptions or opt-out notices based on existing digital systems.

Directly affected

Secretary of State

The Secretary of State is responsible for promulgating administrative regulations, chairing the advisory committee, and publishing standardized forms on the public website.

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 types of tax returns must the Secretary of State standardize?
The Secretary of State must provide standard forms for a combined net profits and gross receipts es return (or separate returns) and a payroll occupational license tax return.
Can a local tax district continue using its own online filing system instead of the state forms?
Yes, a can opt out if it had an online filing and payment system in use on or before January 1, 2025, or entered into a binding contract for one by July 1, 2026, provided it submits proper documentation to the Secretary of State.
Are businesses charged a fee to download the standardized tax forms?
No fee can be levied against the public or businesses for accessing and downloading forms, instructions, or other information maintained by the Secretary of State under this section.

What else do you want to know?

News Coverage

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Where This Stands

Current status: Signed into law.

Procedural history

15 actions
  1. Apr 7, 2026HouseEnrolled
    signed by Governor (Acts Ch. 44)
  2. Mar 26, 2026HouseEnrolled
    received in House enrolled, signed by Speaker of the House enrolled, signed by President of the Senate delivered to Governor
  3. Mar 25, 2026HouseFloor
    3rd reading, passed 38-0
  4. Mar 24, 2026House
    passed over and retained in the Consent Orders of the Day
  5. Mar 20, 2026House
    posted for passage in the Consent Orders of the Day for Tuesday, March 24 2026
  6. Mar 19, 2026HouseFloor
    2nd reading, to Rules as a consent bill
Show 9 earlier actions
  1. Mar 18, 2026House
    reported favorably, 1st reading, to Consent Calendar
  2. Mar 16, 2026SenateCommittee
    to State & Local Government (S)
  3. Feb 26, 2026SenateIntroduced
    received in Senate to Committee on Committees (S)
  4. Feb 25, 2026HouseFloor
    3rd reading, passed 91-3 with Committee Substitute (1)
  5. Feb 24, 2026House
    posted for passage in the Regular Orders of the Day for Wednesday, February 25 2026
  6. Feb 18, 2026HouseFloor
    2nd reading, to Rules
  7. Feb 17, 2026House
    reported favorably, 1st reading, to Calendar with Committee Substitute (1)
  8. Feb 5, 2026HouseCommittee
    to Local Government (H)
  9. Jan 29, 2026HouseIntroduced
    introduced 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

Patrick FlanneryHouse · District 96RepublicanPrimary sponsor
George BrownHouse · District 77DemocraticCosponsor
Daniel GrossbergHouse · District 30DemocraticCosponsor

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Transition to Standardized Local Tax Forms

The legislation replaces disparate local tax district return formats with mandatory or accepted state-level standard forms coordinated by the Secretary of State.

Secretary of StateLegislative Research Commission

Connected Entities

Kentucky Association of Counties, Kentucky League of Cities, Interim Joint Committee on Local Government and 11 more
OrganizationKentucky Association of Counties“Submits members to the advisory committee”Map →
OrganizationKentucky League of Cities“Submits members to the advisory committee”Map →
OrganizationInterim Joint Committee on Local Government“Reviews administrative regulations and tax form filings”Map →
OrganizationKentucky Society of Certified Public Accountants“Submits committee members and receives opt-out notices”Map →
OrganizationLegislative Research Commission“Receives proposed administrative regulations and completed forms”Map →
PersonGovernor“Signed the bill into law on April 7, 2026”Map →
OrganizationAssociated Builders and Contractors of Indiana/Kentucky“Submits a member to the advisory committee”Map →
OrganizationKentucky School Boards Association“Submits a member to the advisory committee”Map →
OrganizationAssociated General Contractors of Kentucky“Submits a member to the advisory committee”Map →
OrganizationKentucky Association of County Treasurers and Finance Officers“Submits a member to the advisory committee”Map →
OrganizationSecretary of State“Prescribes standard forms and regulations for local business taxes”Map →
OrganizationNational Federation of Independent Business“Submits a member to the advisory committee”Map →
OrganizationKentucky Association of Master Contractors“Submits a member to the advisory committee”Map →
OrganizationKentucky Occupational License Association“Submits members to the advisory committee”Map →

Sources

Open source document

apps.legislature.ky.gov

Analysis Score

0–100
  • Significance65
    How much this matters to a regular citizen
  • Controversy15
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz20
    Current news / social attention level

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