After a constitutionally required three-week recess, the Kentucky General Assembly reconvened to continue the people’s business. Floor activity went smoothly for me in my second week as Senate majority floor leader, and the week consisted of many great visitors to the Capitol, including the players and coaches of the Campbellsville 12U All-Star Baseball Team, who joined me in the Senate chamber to be honored for their many successes.
The first and most critical order of business was passing House Bill 1, which will lower Kentucky’s income tax from 4 percent to 3.5 percent in January 2026. This reduction is part of a carefully structured process established by House Bill 8 in the 2022 legislative session.
Every Republican agrees that eliminating the income tax is the ultimate goal. However, we are committed to a responsible, step-by-step approach that includes safeguards to protect taxpayers, ensure fiscal stability, and maintain essential government services.
Kentucky’s disciplined approach has earned praise from Moody’s and other leading economic rating agencies for being a well-structured, fiscally sound path to eventually reaching a 0 percent income tax. Unlike the aggressive tax cuts that led to fiscal instability in states like Kansas and West Virginia, our plan ensures long-term success without jeopardizing the state’s financial health.
Our measured approach ensures tax reductions occur while critical government services are not put at risk. Since implementing these policies, Kentucky taxpayers have saved an estimated $1.8 billion through 2024. With this latest cut, taxpayers will save an additional $718 million annually.
I’m proud that my first vote as Senate majority floor leader was to further lower the state income tax. We have continued to reduce taxes through responsible fiscal management while making record investments in teachers’ and state employees’ pensions and education. Conservative tax reforms have attracted new businesses and strengthened the financial well-being of families across the commonwealth. This is the right path forward for Kentucky. I want to congratulate all my colleagues in the Senate Majority and House Majority Caucuses, especially our Senate Budget Chair Chris McDaniel and House Budget Chair, Jason Petrie. Phenomenal work.
Several other bills passed the Senate this week.
SB 17 establishes licensure for freestanding birthing centers in Kentucky and sets regulations for medical directors, informed consent, malpractice insurance, and hospital transfer agreements. Centers with up to four beds are exempt from certificate-of-need requirements, which reduces barriers. The bill prohibits abortions in these facilities, maintains liability protections, and classifies them as health facilities. Regulations must be in place by December 1, 2025.
SB 23 strengthens legislative oversight of administrative regulations, clarifying “full review” procedures and requiring agency cooperation. An emergency clause ensures immediate implementation. A Beshear administration amendment, requiring five-day notice before testimony, was accepted before final passage.
SB 37 assigns burial or cremation decisions to the coroner or local government when no spouse or next of kin is available, ensuring clarity and dignified handling of remains.
SB 43 improves fairness in driving privilege decisions by streamlining Medical Review Board hearings, improving communication, and allowing individuals access to medical reports. It also prevents license suspensions for unpaid taxes.
SB 126 proposes a constitutional amendment suspending a governor’s power to issue pardons from 60 days before an election until inauguration, ensuring accountability. If passed with a three-fifths majority, voters would decide on the measure in the next general election.
Numerous measures cleared respective legislative committees, including efforts to fight the rising concerns of sexual extortion, a bill to protect the rights of parents or prospective foster parents with disabilities, an effort to address housing through faith-based and local government zoning reform, and much more.
A bill, designated SB 2 and priority legislation, was also introduced Thursday by my friend and fellow senator representing part of Warren County, Senate Majority Whip Mike Wilson. This need arose after we discovered the Beshear administration had an internal memo for nearly three years, mainly off the books and outside of the legislature’s oversight, setting a policy to provide taxpayer-funded transgender surgeries for state inmates. The policy eventually came to light through the administrative regulation review process and the great work of our LRC staff, but transparency and communication remained an issue. SB 2 would make clear what everyone should already know, and we shouldn’t have to clarify—the Kentucky taxpayer will not be footing the bill for a biological man or a biological woman who has committed crimes to ‘transition’ to the other gender.
We were happy this week to see the Trump administration put into place at the federal and executive level what we did in the Kentucky legislature, and this is to protect the integrity of women’s sports for our daughters who deserve a level playing field under the original intent of Title IX. The judicial branch ripped the Biden administration for its attempted perversion of Title IX. With the new executive order, organizations and institutions nationwide must do what is right and protect girls in sports.
As we continue our work in Frankfort, I encourage everyone to spread the word about Military Kids Day at the Capitol on Tuesday, February 25. This event honors military children and gives them a firsthand look at the legislative process through Capitol tours, interactive displays, aviation simulators, and committee meetings. Families must register by Monday, February 17, by contacting Senate Clerk Donna Holiday at donna.holiday@kylegislature.gov.
Thank you for allowing me to serve you in the Kentucky Senate. Please contact my office at 502-564-2450 or Max.Wise@kylegislature.gov if you have any questions, concerns, or ideas.
(Dustin R. Isaacs – Office of Senate Majority Floor Leader Max Wise)