Kentucky lawmakers gaveled in for the start of the 2025 legislative session on Tuesday.With supermajorities in both chambers, Republican legislators will set the agenda and determine the outcome of legislation. And they indicated that an additional cut to the state's personal income tax rate is a big priority."As long as we continue to make those triggers, it is our goal to get to zero," said House Speaker David Osborne.Kentucky's current personal income tax rate is 4%. House Bill 1 seeks to lower it to 3.5% beginning in 2026.Since Republicans passed tax reform in 2022, the personal income tax in Kentucky has gradually been reduced by increments of a half-percentage point, conditioned on meeting benchmarks that ensure revenues are sufficient to meet state spending needs. Top GOP lawmakers announced last year that the state had met the financial conditions needed to set in motion another cut in the tax rate.Senate President Robert Stivers said tax changes are important for Kentucky's future."The underlying premise is what we can do related to the tax code to make this a competitive state, to do what we have done, to create more jobs, attract more businesses, and help businesses here expand," he said.As lawmakers were opening their session, Beshear reaffirmed his support for the tax cut, telling reporters: I think we can handle one more income tax reduction, especially with our economy booming. Beshear said.However, in late 2024, Beshear expressed concern over further tax cuts. He emphasized that Kentucky must ensure that it can pay for important services for the public.Some Democrats in the Kentucky House share those concerns."Yeah, everybody would like to get rid of taxes and income taxes because nobody likes taxes, but you have to have some sort of tax structure," said Rep. Al Gentry.He voiced concern over replacing income taxes with sales taxes, which he believes end up hurting people with low incomes more."Those are not equitable for low-income people. Low-income people don't pay much in income tax anyways, but they are subject many of those sales taxes," Gentry said. "So their tax burden, overall, is going up."Gentry and other House Democrat leaders said they do not know if they will support the tax cut until they see the language in House Bill 1.Other Democrats, like Sen. Reggie Thomas, said they would support this proposed cut, but emphasized that doesn't mean future support is guaranteed."When we can afford to give people a tax cut, we should," said Thomas. "And people want tax cuts.""I am not going to cut any taxes that harm services or opportunities, or most importantly, the security of Kentuckians," he added. "So, I'm not going to say just because I vote for this tax cut, I'll vote for the next one because I think it's irresponsible."