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SB 76 Kentucky Senate · 2026 Regular Session

AN ACT relating to local occupational license fees and taxes.

Summary
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.
Bill status passed 3 of 5 stages cleared
Introduction
Jan 2026
Committee Review
Jan 2026
Senate Passage
Jan 2026
House Passage
Governor
Introduced Jan 13, 2026 Last action Jan 27, 2026
Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Current/Final · 3 edits
MINOR
The bill was renumbered from SB 76/GA to SB 76 and the page count was updated. The substantive text regarding occupational license fees and school tax rates remains largely unchanged, with minor formatting adjustments and a consistent population threshold of 300,000 for counties eligible to impose certain fees.
Scope change
The bill's scope and applicability remain the same, covering local occupational license fees and school tax rates in Kentucky counties with populations of 300,000 or more.
TECHNICAL

The bill number was updated from '26 RS BR 1569' to '26 RS SB 76/GA' and the final page count was changed from 4 pages to 1 page.

Minor formatting adjustments were made to line spacing and the placement of section headers.

The population threshold for counties to impose license fees was consistently set at 300,000, replacing a previous draft figure of 500,000.

Floor votes · Senate Jan 23, 2026

How they voted

33–7
Passed · 4 other
Total votes 44
Jan 23, 2026
D Democratic6
6 Nay
100% Nay
R Republican38
33 Yea 1 Nay 4
86% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
9
Key actions
2
Committee
4
Jan 27, 2026
Committee
to Committee on Committees (H)
lower
Jan 23, 2026
Upper · Passed
3rd reading, passed with 28-6 Committee Substitute (1)
upper
Jan 21, 2026
Upper · Passed
reported favorably, 1st reading, to Calendar with Committee Substitute (1)
upper
Jan 16, 2026
Committee
to Appropriations & Revenue (S)
upper
Jan 13, 2026
Committee
to Committee on Committees (S)
upper
Jan 13, 2026
Introduced
introduced in Senate
upper
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.