Kentucky legislation · 2026 Regular Session
Kentucky HB688: AN ACT relating to the portion of income tax liability contributed to a political party.
Status: In committee, February 27, 2026
Amend KRS 141.071 and 141.072 to sunset the option to contribute to a political party from an individual's tax liability, effective for taxable years beginning January 1, 2026; amend KRS 121.180 and 121.230 to make conforming changes, repeal KRS 141.073, relating to rules and regulations for the administration of KRS 141.071 and 141.072.
What the bill says
An act relating to the portion of income tax liability contributed to a political party.
From the introduced text:
AN ACT relating to the portion of income tax liability contributed to a political party. Be it enacted by the General Assembly of the Commonwealth of Kentucky: Section 1. KRS 141.071 is amended to read as follows: (1) The term "political party" shall, for the purposes of this section and KRS 141.072[ and 141.073], mean those parties who met the requirements of KRS 118.015 on January 1 of the taxable year. (2) Every individual whose income tax liability for the taxable year is as great or greater than amounts permitted to be designated under this section, may designate that the tax paid or portion thereof be paid, as provided under this section and KRS 141.072, to a political party. Amounts of individual tax liability permitted to be so designated are as follows: for the 1982 taxable year, one dollar and fifty cents ($1.50); for the 1983 taxable year, one dollar and seventy-five cents ($1.75); and for the 1984 taxable year and for every year thereafter, two dollars ($2). In the case of a joint return, each spouse shall, for the purposes of this section, be considered to have an equal tax liability and may each designate amounts as provided in this section, provided that the joint tax liability is at least as great as amounts jointly so designated. Such designation …
Sponsors
- Savannah Maddox (R, HD-061) · primary sponsor
Latest actions
- : to Appropriations & Revenue (H)
- : to Committee on Committees (H)
- : introduced in House
Subjects: Sunset Legislation, Taxation, Taxation, Income--Individual
Common questions
- What is HB688?
- HB688 is a bill in the Kentucky Legislature (2026 Regular Session): AN ACT relating to the portion of income tax liability contributed to a political party.
- What does HB688 do?
- In its own words: An act relating to the portion of income tax liability contributed to a political party.
- What is the status of HB688?
- In committee as of February 27, 2026. Latest action: to Appropriations & Revenue (H) (February 27, 2026).
- Who sponsored HB688?
- Savannah Maddox (R, HD-061).
- Where is the official record for HB688?
- On the Kentucky Legislature website: https://apps.legislature.ky.gov/record/26rs/hb688.html
Source: official Kentucky record. Tracked by Delilah, AI for legislation across all 50 states and Congress.