The sounds of the session are returning to the Capitol halls as lawmakers prep for a promised tax reduction and try to sort through what can be accomplished during the shorter 30-day session.
Senate President Robert Stivers had vowed to make quick work of another half-point cut in the income tax, taking it from 4% to 3.5%.
"It would be the first thing that we take up in the Senate and send it to the governor soon thereafter," the Manchester Republican said.
Minority House Democrats laid out their agenda Tuesday with Rep. Lindsey Burke saying some caucus members in her chamber may already be looking differently at the tax reduction they voted for just a month ago.
"As federal funding is being pulled away from the state, we're not in a position to continue to sit on surplus capital. We need to make strategic, informed decisions about how to use those dollars today so that Kentuckians don't suffer," she said, pressing for a number of priorities including a ban on food or medicine taxes as the state trims income tax revenue.
Other issues that could surface in the coming days include action against Gov. Andy Beshear's executive orders, potential revival of anti-DEI measures, and reaction to a student-led legal challenge regarding school funding. Another lingering question: how much, if any, legislation coming out of the Liberty-style Republican caucus will gain traction amid the reshaping of government in Washington?
UPDATE (2/4):
The reduction dropping the income tax from 4% to 3.% percent easily passed the GOP led chamber Tuesday, with majority members arguing the cut will spur growth and that Kentucky taxpayers have a better grasp of how to spend their own dollars.
"They earned it. It's their money, not ours. We think we know better what to do with their money than they do. I'm telling you, we do not," Sen. Michael Nemes said.
Several Republicans said they believe the caucus is united in wanting to ultimately abolish the state's income tax.
Democrats acknowledged the appeal of cutting taxes, but warned the move benefits wealthier Kentuckians more than lower income residents.
Sen. Cassie Chambers-Armstrong also noted the climate of uncertainty coming out of Washington.
"We don't know what federal funds, if any, might be going away. We don't know what impact, if any, that's going to have on us here in this state. And so for those reasons, I'll be voting no today," she said.
Beshear has said he believes the state can handle the cut to 3.5% percent, but has sounded wary of further reductions and their potential to trigger increases in sales taxes.