# Kentucky HB 1: AN ACT relating to the individual income tax rate. Kentucky HB 1, AN ACT relating to the individual income tax rate., is a 2025 Regular Session House bill sponsored by Jason Petrie (Republican); status signed, last action 2025-02-06 (signed by Governor (Acts Ch. 1)); PRIA reads it as touching household money (as of 2026-10-17). - Canonical: https://policyrisk.com/state-bill/KY-HB1-2025RS - As of: 2026-10-17 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Kentucky HB 1 - State: Kentucky - Session: 2025 Regular Session - Title: AN ACT relating to the individual income tax rate. - Status: signed - Chamber: House - Introduced: 2025-01-07 - Last action: 2025-02-06, signed by Governor (Acts Ch. 1) - Sponsor: Jason Petrie (Republican) - Cosponsors: 46 - Subjects: Taxation, Income--Individual, Fiscal Note, Taxation - Touches household money: yes - Roll calls: 2 (124 yes, 10 no in all) - Economic provisions PRIA read: 1 ## Summary No summary available. ## Bill overview: provisions PRIA read - Kentucky taxpayers get lower income taxes: benefit, medium. Kentucky’s individual income tax rate falls from 4% for tax years beginning in 2024–2025 to 3.5% for tax years beginning January 1, 2026. For possible cuts starting in 2027, the state budget director reviews and reports on finances annually, first covering fiscal year 2024–2025. Each further cut is… ## Sponsors and cosponsors - Sponsor: Jason Petrie (Republican), House - Cosponsor: Adam Bowling (Republican), House - Cosponsor: Amy Neighbors (Republican), House - Cosponsor: Aaron Thompson (Republican), House - Cosponsor: Bobby McCool (Republican), House - Cosponsor: Chris Freeland (Republican), House - Cosponsor: Chris Fugate (Republican), House - Cosponsor: Chris Lewis (Republican), House - Cosponsor: Daniel Elliott (Republican), House - Cosponsor: Deanna Gordon (Republican), House - Cosponsor: David Hale (Republican), House - Cosponsor: David Meade (Republican), House - Cosponsor: David W. Osborne (Republican), House - Cosponsor: DJ Johnson (Republican), House - Cosponsor: Emily Callaway (Republican), House - Cosponsor: Jared Bauman (Republican), House - Cosponsor: Josh Branscum (Republican), House - Cosponsor: Josh Bray (Republican), House - Cosponsor: Jason Nemes (Republican), House - Cosponsor: J.T. Payne (Republican), House - Cosponsor: Kim Banta (Republican), House - Cosponsor: Ken Fleming (Republican), House - Cosponsor: Kevin Jackson (Republican), House - Cosponsor: Kim King (Republican), House - Cosponsor: Ken Upchurch (Republican), House - Cosponsor: Mike Clines (Republican), House - Cosponsor: Mark Hart (Republican), House - Cosponsor: Matthew Koch (Republican), House - Cosponsor: Matt Lockett (Republican), House - Cosponsor: Mitch Whitaker (Republican), House - Cosponsor: Patrick Flannery (Republican), House - Cosponsor: Randy Bridges (Republican), House - Cosponsor: Stephanie Dietz (Republican), House - Cosponsor: Samara Heavrin (Republican), House - Cosponsor: Shawn McPherson (Republican), House - Cosponsor: Suzanne Miles (Republican), House - Cosponsor: Steve Riley (Republican), House - Cosponsor: Steven Rudy (Republican), House - Cosponsor: Tony Hampton (Republican), House - Cosponsor: Thomas Huff (Republican), House - Cosponsor: T.J. Roberts (Republican), House - Cosponsor: Tom Smith (Republican), House - Cosponsor: Timmy Truett (Republican), House - Cosponsor: Vanessa Grossl (Republican), House - Cosponsor: William Lawrence (Republican), House - Cosponsor: Walker Thomas (Republican), House - Cosponsor: Wade Williams (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-02-04 | Senate | passed | pass | 34 | 3 | | | 2025-01-09 | House | passed | pass | 90 | 7 | | ## Actions (35) - 2025-02-06: signed by Governor (Acts Ch. 1) - 2025-02-05: delivered to Governor - 2025-02-05: enrolled, signed by President of the Senate (House) - 2025-02-04: enrolled, signed by Speaker of the House (House) - 2025-02-04: received in House (House) - 2025-02-04: passed 34-3 (Senate) - 2025-02-04: floor amendment withdrawn Floor Amendment (1) (Senate) - 2025-02-04: 3rd reading (Senate) - 2025-02-04: floor amendment (2) filed (Senate) - 2025-02-04: posted for passage in the Regular Orders of the Day for Tuesday, February 04, 2025 (Senate) - 2025-02-04: reported favorably, to Rules (Senate) - 2025-01-10: to Appropriations & Revenue (S) (Senate) - 2025-01-10: returned to Committee on Committees (S) (Senate) - 2025-01-10: 2nd reading (Senate) - 2025-01-10: taken from Committee on Committees (S) (Senate) - 2025-01-10: floor amendment (1) filed (Senate) - 2025-01-09: returned to Committee on Committees (S) (Senate) - 2025-01-09: 1st reading (Senate) - 2025-01-09: taken from Committee on Committees (S) (Senate) - 2025-01-09: to Committee on Committees (S) (Senate) - 2025-01-09: received in Senate (Senate) - 2025-01-09: passed 90-7 (House) - 2025-01-09: floor amendment (11) ruled not germane (House) - 2025-01-09: floor amendment (5) ruled out of order (House) - 2025-01-09: Floor Amendment (8) defeated (House) - 2025-01-09: 3rd reading (House) - 2025-01-08: posted for passage in the Regular Orders of the Day for Thursday, January 09, 2025 (House) - 2025-01-08: floor amendments (1), (2-title), (3), (4-title), (5), (6), (7-title), (8), (9), (10-title) and (11) filed (House) - 2025-01-08: reported favorably, 2nd reading, to Rules (House) - 2025-01-07: to Appropriations & Revenue (H) (House) - 2025-01-07: returned to Committee on Committees (H) (House) - 2025-01-07: 1st reading (House) - 2025-01-07: taken from Committee on Committees (H) (House) - 2025-01-07: to Committee on Committees (H) (House) - 2025-01-07: introduced in House (House) ## Bill text - Current, 2025-01-09: [PDF](https://apps.legislature.ky.gov/recorddocuments/bill/25RS/hb1/bill.pdf) - Introduced, 2025-01-09: [PDF](https://apps.legislature.ky.gov/recorddocuments/bill/25RS/hb1/orig_bill.pdf) ## Related bills - HB 501: AN ACT relating to pharmaceutical drugs. (became law) - HB 664: AN ACT relating to the operation of a motor vehicle and declaring an emergency. (signed) - HB 606: AN ACT relating to economic development. (signed) - HB 421: AN ACT relating to colorectal cancer screenings. (signed) - HB 555: AN ACT relating to local government financial practices. (signed) - HB 493: AN ACT relating to the towing and storage of motor vehicles. (signed) ## Sources - [Current (PDF)](https://apps.legislature.ky.gov/recorddocuments/bill/25RS/hb1/bill.pdf) - [Introduced (PDF)](https://apps.legislature.ky.gov/recorddocuments/bill/25RS/hb1/orig_bill.pdf) ## Related - [HB 501: AN ACT relating to pharmaceutical drugs.](https://policyrisk.com/state-bill/KY-HB501-2025RS) - [HB 664: AN ACT relating to the operation of a motor vehicle and declaring an emergency.](https://policyrisk.com/state-bill/KY-HB664-2025RS) - [HB 606: AN ACT relating to economic development.](https://policyrisk.com/state-bill/KY-HB606-2025RS) - [HB 421: AN ACT relating to colorectal cancer screenings.](https://policyrisk.com/state-bill/KY-HB421-2025RS) - [HB 555: AN ACT relating to local government financial practices.](https://policyrisk.com/state-bill/KY-HB555-2025RS) - [HB 493: AN ACT relating to the towing and storage of motor vehicles.](https://policyrisk.com/state-bill/KY-HB493-2025RS) - [Kentucky bills](https://policyrisk.com/states/kentucky/bills) - [Kentucky state hub](https://policyrisk.com/states/kentucky) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/KY-HB1-2025RS (as of 2026-10-17).