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WeVote Research Nonpartisan
Bill Summary · HB 13

Bill overview

HB 13 (2026 Regular Session, Kentucky) is an act relating to the individual income tax rate. The bill appears to address changes to Kentucky’s personal income tax structure, with a focus on rate adjustments or modifications intended to impact taxpayers and state revenue.

Primary purpose and intent

  • To modify the Kentucky individual income tax rate structure.
  • Aims to alter how much residents and certain nonresidents earners owe in state income tax, potentially affecting overall tax liability and state revenue.

Key provisions and changes (as commonly associated with “income tax rate” bills)

  • Rate alterations: The bill would change one or more of the statutory tax brackets and applicable rates for individuals. This could involve:
    • Adding, removing, or reconfiguring tax brackets (e.g., adjusting bracket thresholds).
    • Changing the marginal tax rates applied to income within each bracket (e.g., reducing or increasing rates).
  • Tax credits or deductions: The measure might accompany or be paired with adjustments to associated credits or deductions that influence the effective tax burden, though the core title centers on the rate.
  • Effective date: The bill would specify when the new rate structure takes effect (e.g., beginning of a fiscal year or calendar year).

Note: The available action history indicates the bill was introduced and referred to committees in January 2026, but the exact statutory text is not provided here. The summary focuses on the typical scope of an “individual income tax rate” bill and the probable changes such a bill would implement.

Who would be affected

  • Kentucky individual taxpayers: residents and nonresidents who file Kentucky personal income tax returns would experience changes in their state tax liability based on new rates and bracket structure.
  • Taxpayers with varying incomes: depending on bracket adjustments, low-, middle-, and high-income earners could see different relative impacts (e.g., potential tax relief for some, increased liability for others).
  • State budget and revenue: changes in the rate structure would influence annual state revenue from personal income tax, impacting funding for programs and services.

Procedural and timeline aspects

  • Introduced: January 6, 2026.
  • Referrals: Initially to the Committee on Committees, then likely to Appropriations & Revenue (per action history).
  • Next steps (typical): If advanced, the bill would proceed through committee hearings, potential amendments, floor votes in the House, and, if enacted, move to the Senate for consideration. The exact schedule would depend on committee actions and the legislative calendar.

Notes for readers

  • The summary reflects the bill’s general subject—modification of the individual income tax rate—and the typical implications of such a measure.
  • For precise details (specific rate changes, bracket thresholds, affected tax years, and any accompanying credits or deductions), the bill’s full text and fiscal note would be necessary.

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

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