Kentucky 2023 Regular Session Status: Enacted

HB 1 — AN ACT relating to income taxation.

Last action — signed by Governor (Acts Ch. 3)

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed House
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced January 03, 2023. Enacted.

Prognosis

Likely to advance 68% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • Cleared a recorded vote

    Passed 2 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

Amend KRS 141.020 to reduce the individual income tax to 4.5% for taxable years beginning January 1, 2023, and to 4% for taxable years beginning January 1, 2024.

Bill Text

What changed in the latest version

153 added · 207 removed

153 line(s) added, 207 removed.

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Latest
UNOFFICIAL COPY 23 RS HB 1/GA AN ACT relating to income taxation.
CHAPTER 3 1 CHAPTER 3 ( HB 1 ) AN ACT relating to income taxation.
Page 1 of 7 HB000110.100 - 225 - XXXX 1/5/2023 4:19 PM GA UNOFFICIAL COPY 23 RS HB 1/GA 3.
3.
Beginning no later than September 1, 2022, the department, with assistance from the Office of State Budget Director, shall review the reduction conditions as they apply to fiscal year 2020-2021 and fiscal year 2021-2022 and make a determination if the reduction conditions have been met for each fiscal year.
Beginning no later than September 1, 2022, the department, with assistance from the Office of State Budget Director, shall review the reduction conditions as they apply to fiscal year 2020- and fiscal year 2021-2022 and make a determination if the reduction conditions have been met for each fiscal year.
and ii.
and Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY ii.
The amounts associated with each item within the reduction Page 2 of 7 HB000110.100 - 225 - XXXX 1/5/2023 4:19 PM GA UNOFFICIAL COPY 23 RS HB 1/GA conditions used for making that determination;
The amounts associated with each item within the reduction conditions used for making that determination;
Page 3 of 7 HB000110.100 - 225 - XXXX 1/5/2023 4:19 PM GA UNOFFICIAL COPY 23 RS HB 1/GA 2.
2.
The determination of marital status for the purpose of Page 4 of 7 HB000110.100 - 225 - XXXX 1/5/2023 4:19 PM GA UNOFFICIAL COPY 23 RS HB 1/GA this section shall be made in the manner prescribed in Section 153 of the Internal Revenue Code;
The determination of marital status for the purpose of this section shall be made in the manner prescribed in Section 153 of the Internal Revenue Code;
or twenty dollars ($20) for married persons filing a joint return, provided neither spouse is the dependent of another taxpayer.
or twenty dollars ($20) for married persons filing a joint return, provided neither spouse is the dependent of CHAPTER 3 3 another taxpayer.
An additional forty dollars ($40) credit for taxpayer's spouse if a separate return is made by the taxpayer and if the taxpayer's spouse has attained the age of sixty-five (65) before the close of the taxable year, and, for the calendar year in which the taxable year of the taxpayer begins, has no Kentucky gross income and is not the dependent of Page 5 of 7 HB000110.100 - 225 - XXXX 1/5/2023 4:19 PM GA UNOFFICIAL COPY 23 RS HB 1/GA another taxpayer;
An additional forty dollars ($40) credit for taxpayer's spouse if a separate return is made by the taxpayer and if the taxpayer's spouse has attained the age of sixty-five (65) before the close of the taxable year, and, for the calendar year in which the taxable year of the taxpayer begins, has no Kentucky gross income and is not the dependent of another taxpayer;
(c) In the case of a part-year resident, the tax credits allowable under this subsection shall be the portion of the credits represented by the ratio of the Page 6 of 7 HB000110.100 - 225 - XXXX 1/5/2023 4:19 PM GA UNOFFICIAL COPY 23 RS HB 1/GA taxpayer's Kentucky adjusted gross income as determined by KRS 141.019 to the taxpayer's adjusted gross income as defined in Section 62 of the Internal Revenue Code.
(c) In the case of a part-year resident, the tax credits allowable under this subsection shall be the portion of the credits represented by the ratio of the taxpayer's Kentucky adjusted gross income as determined by KRS 141.019 to the taxpayer's adjusted gross income as defined in Section 62 of the Internal Revenue Code.
(6) A part-year resident is subject to taxation, as prescribed in subsection (1) of this section, during that portion of the taxable year that the individual is a resident and, as prescribed in subsection (4) of this section, during that portion of the taxable year when the individual is a nonresident.
Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY (6) A part-year resident is subject to taxation, as prescribed in subsection (1) of this section, during that portion of the taxable year that the individual is a resident and, as prescribed in subsection (4) of this section, during that portion of the taxable year when the individual is a nonresident.
Page 7 of 7 HB000110.100 - 225 - XXXX 1/5/2023 4:19 PM GA
Signed by Governor February 17, 2023.
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View plain text versions (3)

Action History

  1. signed by Governor (Acts Ch. 3)

  2. delivered to Governor

  3. enrolled, signed by each presiding officer

  4. received in House

  5. 3rd reading, passed 30-5

  6. posted for passage in the Regular Orders of the Day for Wednesday, February 08, 2023

  7. reported favorably, to Rules

  8. to Appropriations & Revenue (S)

  9. returned to Committee on Committees (S)

  10. 2nd reading

  11. taken from Committee on Committees (S)

  12. returned to Committee on Committees (S)

  13. 1st reading

  14. taken from Committee on Committees (S)

  15. to Committee on Committees (S)

  16. received in Senate

  17. 3rd reading, passed 79-19

  18. placed in the Orders of the Day

  19. taken from Rules

  20. reported favorably, to Rules

  21. returned to Appropriations & Revenue (H)

  22. 2nd reading

  23. taken from Appropriations & Revenue (H)

  24. to Appropriations & Revenue (H)

  25. returned to Committee on Committees (H)

  26. 1st reading

  27. taken from Committee on Committees (H)

  28. to Committee on Committees (H)

  29. introduced in House

Sponsorship breakdown

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0 sponsors · 0 co-sponsors · 138 not signed on · 18 voted No

Sponsors (0)

None.

Co-sponsors (0)

None.

Not signed on (138)

138 members have not signed on to this bill.

Show all 138 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

FINAL PASS HB 1

Passed 30 Yea · 5 Nay · 1 Other
Party YeaNayPresentNot Voting
Republican 20100
Unaffiliated 10300
Democrat 0101
Total 30501
% of votes cast 83%14%0%3%
How each member voted (36)
Member Party Vote
Schickel — Yea
Turner — Yea
Smith — Yea
Southworth — Yea
Westerfield — Yea
Meredith — Yea
Williams — Yea
Thayer — Yea
Wilson — Yea
Nemes — Yea
Thomas — Nay
Yates — Nay
Harper Angel — Nay
Gerald A. Neal Democrat Nay
Karen Berg Democrat Not Voting
Amanda Mays Bledsoe Republican Yea
Brandon J. Storm Republican Yea
Christian McDaniel Republican Yea
Danny Carroll Republican Yea
David P. Givens Republican Yea
Donald Douglas Republican Yea
Gary Boswell Republican Yea
Jared Carpenter Republican Yea
Jason Howell Republican Yea
Jimmy Higdon Republican Yea
Julie Raque Adams Republican Yea
Lindsey Tichenor Republican Yea
Matthew Deneen Republican Yea
Max Wise Republican Yea
Phillip Wheeler Republican Yea
Rick Girdler Republican Yea
Robby Mills Republican Yea
Robert Stivers Republican Yea
Robin L. Webb Republican Nay
Shelley Funke Frommeyer Republican Yea
Stephen West Republican Yea

Official roll call →

Pass

Passed 79 Yea · 19 Nay · 2 Other
Party YeaNayPresentNot Voting
Republican 63102
Unaffiliated 15500
Democrat 11300
Total 791902
% of votes cast 79%19%0%2%
How each member voted (100)
Member Party Vote
Dixon — Yea
Meredith — Yea
Smith — Yea
Bentley — Yea
Nemes — Yea
Thomas — Yea
Justice — Yea
Timoney — Yea
Bratcher S. — Yea
Pratt — Yea
Webber — Yea
Williams — Yea
Wilson — Yea
Heath — Yea
Swann — Nay
Graham — Nay
Palumbo — Nay
Raymond — Nay
Bratcher K. — Yea
Stevenson C — Nay
Al Gentry Democrat Nay
Ashley Tackett Laferty Democrat Yea
Beverly Chester-Burton Democrat Nay
Chad Aull Democrat Nay
Daniel Grossberg Democrat Nay
George Brown Jr. Democrat Nay
Keturah J. Herron Democrat Nay
Lindsey Burke Democrat Nay
Lisa Willner Democrat Nay
Nima Kulkarni Democrat Nay
Pamela Stevenson Democrat Nay
Rachel Roarx Democrat Nay
Sarah Stalker Democrat Nay
Tina Bojanowski Democrat Nay
Aaron Reed Republican Yea
Adam Bowling Republican Yea
Amy Neighbors Republican Yea
Bill Wesley Republican Yea
Bobby McCool Republican Yea
Candy Massaroni Republican Yea
Chris Freeland Republican Yea
Chris Fugate Republican Yea
DJ Johnson Republican Yea
Daniel Elliott Republican Yea
Daniel Fister Republican Yea
David Hale Republican Yea
David Meade Republican Yea
David W. Osborne Republican Yea
Deanna Gordon Republican Yea
Derek Lewis Republican Yea
Emily Callaway Republican Yea
Felicia Rabourn Republican Yea
James Tipton Republican Yea
Jared Bauman Republican Yea
Jason Petrie Republican Yea
Jennifer Decker Republican Yea
Jim Gooch Jr. Republican Yea
John Blanton Republican Yea
John Hodgson Republican Yea
Josh Branscum Republican Yea
Josh Bray Republican Yea
Josh Calloway Republican Yea
Ken Fleming Republican Yea
Ken Upchurch Republican Yea
Kevin Jackson Republican Yea
Kim Banta Republican Yea
Kim King Republican Yea
Kimberly Poore Moser Republican Yea
Marianne Proctor Republican Yea
Mark Hart Republican Yea
Mary Beth Imes Republican Yea
Matt Lockett Republican Yea
Matthew Koch Republican Yea
Michael Sarge Pollock Republican Yea
Mike Clines Republican Yea
Myron Dossett Republican Yea
Nancy Tate Republican Yea
Patrick Flannery Republican Yea
Randy Bridges Republican Yea
Rebecca Raymer Republican Yea
Richard White Republican Yea
Robert Duvall Republican Not Voting
Ryan Dotson Republican Yea
Samara Heavrin Republican Yea
Savannah Maddox Republican Yea
Scott Lewis Republican Yea
Scott Sharp Republican Yea
Shane Baker Republican Yea
Shawn McPherson Republican Not Voting
Stephanie Dietz Republican Yea
Steve Rawlings Republican Yea
Steve Riley Republican Yea
Steven Doan Republican Yea
Steven Rudy Republican Yea
Susan Witten Republican Yea
Suzanne Miles Republican Yea
T.J. Roberts Republican Nay
Thomas Huff Republican Yea
Timmy Truett Republican Yea
William Lawrence Republican Yea

Official roll call →

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does HB 1 do?
Amend KRS 141.020 to reduce the individual income tax to 4.5% for taxable years beginning January 1, 2023, and to 4% for taxable years beginning January 1, 2024.
What is the current status of HB 1?
This bill has been enacted into law. Introduced January 03, 2023. Enacted.
Where can I track HB 1?
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