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HB 452

AN ACT relating to individual income tax and declaring an emergency.

2026 Regular Session Introduced by Patrick Flannery and 10 co-sponsors

Kentucky HB 452 proposes individual income tax modifications declared as emergency legislation, currently under committee review with impacts on state revenue and resident tax obligations pending full bill details.

to Appropriations & Revenue (H)
#effectivedates #emergency #retroactivelegislation #taxation #income--individual
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WeVote Research Nonpartisan
Bill Summary · HB 452

Legislative bill overview

HB 452 is a Kentucky bill relating to individual income tax that was introduced in January 2026 and is currently in the House Appropriations & Revenue Committee. The bill's specific provisions are not publicly detailed in the information provided, making it difficult to determine the exact nature of the tax changes proposed.

Why is this important

Individual income tax legislation directly affects Kentucky residents' take-home pay and the state's revenue available for public services like education, infrastructure, and healthcare. The bill's declaration of emergency suggests sponsors believe swift action is needed, though the urgency rationale is unclear without the full text.

Potential points of contention

  • Tax rate or bracket changes – Whether the bill increases or decreases tax burdens on different income levels, potentially affecting lower-income vs. higher-income Kentuckians differently
  • Revenue implications – How the changes impact state budget capacity for existing programs and services
  • Implementation timeline – The "emergency" designation may bypass normal legislative review procedures, raising concerns about adequate public input and deliberation

Compiled from official sources — confirm details with the bill’s official record.

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