HB13

AN ACT relating to the individual income tax rate.

Introduced·1/6/26
Bill Text

Kentucky HB13 amends the individual income tax rates, setting specific rates for different income brackets and taxable years.

Kentucky HB13 modifies the individual income tax rates, establishing a progressive tax structure based on income brackets and taxable years. For taxable years beginning on or after January 1, 2027, the tax rate is set at 3.5% of net income. For taxable years between January 1, 2024, and January 1, 2026, the rate is 4%. Between January 1, 2023, and January 1, 2024, the rate is 5%. For taxable years starting after December 31, 2021, and before January 1, 2023, the rate is 4.5%.

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Where it stands

Current
Appropriations and Revenue Committee
Next
Committee decision

Sponsors

DDDDDDDD
8
0
Democratic CaucusRepublican Caucus

History

Jan 13

House

to Appropriations & Revenue (H)

Jan 6

House

introduced in House

Jan 6

House

to Committee on Committees (H)