February 2, 2026
Our 2026 state ballot results address other issues important to Main Street businesses throughout the commonwealth
A clear majority of Kentucky small business owners want local governments to accept electronic tax filings and payments for payroll and business license taxes, according to results from the 2026 NFIB Kentucky member ballot.
Over 55% of members who answered the survey said Kentucky should require local governments to allow electronic filing and payment options, while fewer than 28% opposed the idea.
“A clear majority of our members believe Kentucky should require local governments to accept electronic tax filings and payments for payroll and business license taxes,” NFIB State Director Tom Underwood said. “This is about saving time, reducing paperwork, and allowing small businesses to focus on running their companies instead of navigating outdated systems.”
The ballot results come as lawmakers consider House Bill 518, which would require local governments to accept electronic tax filings and payments. The bill is sponsored by Rep. Patrick Flannery, a past recipient of NFIB’s Guardian of Small Business award.
In addition to electronic tax filings, Kentucky NFIB members weighed in on several other key issues affecting Main Street businesses:
- Flexible work schedules: More than 90% of members opposed requiring employers to allow employees to dictate their own work schedules.
- Employee health care reimbursement: More than 63% of members supported allowing employers to contribute pre-tax dollars to help employees purchase health insurance or cover other health care needs.
- Digital labor law posters: About 58% of members supported allowing employers to provide mandatory labor law posters electronically instead of posting physical copies in the workplace.
- Workplace temperature regulations: Nearly 57% of members said Kentucky should prevent local governments from imposing workplace heat or cold regulations beyond existing federal OSHA standards.Underwood said the results reflect NFIB’s member-driven approach to advocacy.
“Our public policy positions are set entirely by our members,” Underwood said. “Each year, we ballot small business owners on the issues that affect them most. Every member gets one vote, regardless of the size of their business, and those votes guide our work in Frankfort.”
NFIB is a member-driven organization advocating on behalf of small and independent businesses nationwide.
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