Kentucky legislation · 2026 Regular Session
Kentucky SB76: AN ACT relating to local occupational license fees and taxes.
Status: In committee, January 27, 2026
Amend KRS 68.180, 68.185, 160.482, and 160.607, relating to local occupational license fees, taxes, and limitations, to increase certain population thresholds from 300,000 to 500,000; EFFECTIVE August 1, 2026.
What the bill says
An act relating to local occupational license fees and taxes.
From the committee substitute text:
AN ACT relating to local occupational license fees and taxes. Be it enacted by the General Assembly of the Commonwealth of Kentucky: Section 1. KRS 160.607 is amended to read as follows: (1) The school tax authorized by KRS 160.482 to 160.488 and 160.605 shall be at a single uniform rate not to exceed one-half of one percent (0.5%) and shall continue from year to year until changed as prescribed in KRS 160.635 and 160.484. (2) Any county having five[three] hundred thousand (500,000)[(300,000)] or more inhabitants is authorized to increase the school tax rate to exceed the maximum set in subsection (1) of this section by one-quarter of one percent (0.25%). Section 2. This Act takes effect August 1, 2026. SB007640.100 - 1569 - XXXX 1/23/2026 10:19 AM Senate Committee Substitute
Sponsors
- Amanda Mays Bledsoe (R, SD-012) · primary sponsor
- Jared Carpenter (R, SD-034)
- Gary Boswell (R, SD-008)
- Matthew Deneen (R, SD-010)
- Donald Douglas (R, SD-022)
- Greg Elkins (R, SD-028)
- Stephen Meredith (R, SD-005)
- Matt Nunn (R, SD-017)
- Steve West (R, SD-027)
Latest actions
- : to Committee on Committees (H)
- : received in House
- : 3rd reading, passed with 28-6 Committee Substitute (1)
- : posted for passage in the Regular Orders of the Day for Friday, January 23, 2026
- : 2nd reading, to Rules
- : reported favorably, 1st reading, to Calendar with Committee Substitute (1)
- : to Appropriations & Revenue (S)
- : to Committee on Committees (S)
- : introduced in Senate
Votes
- Senate: PASS SB 76 w/ SCS 1 (SCS 1) RSN# 3780 (January 23, 2026): 28 yea, 6 nay, passed
Subjects: Cities, First Class, Taxation, Fiscal Note, Local Mandate, Education, Finance, Effective Dates, Delayed, Counties, Counties With Cities Of The First Class
Common questions
- What is SB76?
- SB76 is a bill in the Kentucky Legislature (2026 Regular Session): AN ACT relating to local occupational license fees and taxes.
- What does SB76 do?
- In its own words: An act relating to local occupational license fees and taxes.
- What is the status of SB76?
- In committee as of January 27, 2026. Latest action: to Committee on Committees (H) (January 27, 2026).
- Who sponsored SB76?
- Amanda Mays Bledsoe (R, SD-012), with 8 co-sponsors.
- Where is the official record for SB76?
- On the Kentucky Legislature website: https://apps.legislature.ky.gov/record/26rs/sb76.html
Source: official Kentucky record. Tracked by Delilah, AI for legislation across all 50 states and Congress.