First things first, all bourbon is whiskey, but not all whiskey is bourbon. Whiskey is made all over the world - Scotch is widely considered the oldest form of whiskey and Japanese whiskies continue to gain popularity on the American market.
When we talk about American whiskey, by far the most famous is bourbon. In order to be called ‘bourbon’ a whiskey must be distilled in the United States from at least 51% corn, aged in new charred oak containers (usually barrels), and along with some other regulations about alcohol level, it must be bottled at no lower than 80 proof (or 40%ABV). That’s a lot of words, but you’ll notice that I didn’t say it must be made in Kentucky - that’s a common myth.