Kentucky

Amend KRS 67.767 to require the Secretary of State to prescribe standard forms for net profits, gross receipts, and payroll occupational tax returns; form an advisory committee to develop the forms; require the advisory committee to file the form with the Interim Joint Committee on Local Government for its November 2026 meeting; require the Secretary of State to file administrative regulations including the standard forms and electronic links; and require tax districts to accept the standard forms and the associated payments electronically on and after January 1, 2028.

Create a new section of Subtitle 17A of KRS Chapter 304 to require health benefit plans to provide coverage for prostheses and orthoses; establish minimum requirements for the required coverage; require utilizations review decisions to be made in a nondiscriminatory manner; require an insurer or its private review agent to provide notice of certain rights of the insured; establish notice requirements for denials; establish network adequacy requirements for the provision of a prosthesis or orthosis that is required to be covered; establish reporting requirements for insurers and the commissioner of the Department of Insurance relating to the required coverage; amend KRS 164.2871 and 18A.225 to require self-insured group health plans offering by the governing board of state postsecondary education institutions and the state employee health plan to comply with the requirements relating to coverage for prostheses and orthoses; provide that the Act applies to health benefit plans issued or renewed on or after January 1, 2027; EFFECTIVE January 1, 2027.

Amend KRS 304.1-050 and 304.1-110 to make technical amendments; amend KRS 304.2-160 to define "licensee"; amend KRS 304.2-220 to modify persons who are subject to examination by the insurance commissioner; amend KRS 304.4-040 to apply license revocation for failure to pay tax or fee to licensees; amend KRS 304.5-080 to define "inland marine insurance" and repeal the definition of "marine and transportation insurance"; amend KRS 304.9-035 to provide for an insurer's liability for acts of its adjusters; amend KRS 304.9-051 to provide that certain individuals working for an administrator are not acting as an administrator; amend KRS 304.9-105 to modify financial responsibility requirement for an agent license; amend KRS 304.9-133 to establish individual designation requirements for licensed business entities; amend KRS 304.9-085 to conform; amend KRS 304.9-135 to modify the definition of "insurance agency activities"; amend KRS 304.9-140 to establish nonresident license requirements for nonresidents with a limited line of authority that is not offered in this state; repeal the requirement to surrender a license upon termination; amend KRS 304.9-170 to modify prelicensing education and examination exemption for applicants licensed within previous 12 months; amend KRS 304.9-200 to repeal refund of appointment fee upon license refusal; amend KRS 304.9-230 to repeal the surety limited line of authority and establish preneed funeral limited line of authority; amend KRS 304.9-260 to repeal the requirement to send license renewal list to an insurer or employer; require proof of compliance with continuing education requirements for nonresident independent or public adjusters; repeal the requirement to surrender license upon termination; amend KRS 304.9-270 to repeal approval requirement for specialty credit producers and managing employees; amend KRS 304.9-295 to require nonresident independent and public adjusters that designated Kentucky as their home state to satisfy continuing education requirements; modify requirements for continuing education certifications; repeal license surrender and reissuance requirement; repeal and reenact KRS 304.9-436 to provide that authorized insurers shall not do business with unlicensed persons; amend KRS 304.13-346 to require property insurers to offer an optional policy provision to upgrade the roof structure of non-FORTIFIED dwellings; amend KRS 304.13-400 to repeal workers' compensation insurance deductible range; amend KRS 304.14-120 to conform; amend KRS 304.15-365 to establish requirements for optional maturity dates offered for individual deferred annuities; amend KRS 304.17A-600, 304.17A-607, 304.17A-617, and 304.17A-623 to define "adverse benefit determination" and "coverage denial"; repeal definition of "adverse determination"; require internal appeal for adverse benefit determinations; require external review for adverse benefit determinations, other than coverage denials; amend KRS 304.17A-619, 304.17A-621, and 304.17A-625 to conform; amend KRS 304.99-020 and 304.99-100 to repeal civil penalties and renewal requirements for specialty credit producers and managing employees; make technical amendments throughout.

Create a new section of KRS Chapter 100 to define terms; make affordable housing developed by a religious developer a permitted use and require only a ministerial review by a planning unit for compliance with the section; include requirements that an affordable housing development must meet including that it be on property owned by a religious institution prior to January 1, 2026, exclusively contains affordable housing, be less than 24 units and be located only on a parcel in certain zones, and to have obtained all other permits; require a religious institution that does not continue to qualify to seek approval from a planning unit; allow the Kentucky Housing Corporation to advise religious developers regarding affordable housing developments; allow homeless shelters operated by a religious institution to be permitted uses in commercial or business zones.

Create a new section of KRS Chapter 68 to authorize a county to utilize a consolidated procedure in the collection of delinquent tax bills; amend KRS 134.504 to require the allowance of a consolidated procedure for the collection of delinquent taxes in the terms of a contract between the Department of Revenue and a county attorney; amend the fees a county attorney may receive in the process of litigation for the collection of a certificate of delinquency; amend KRS 91.481, 91.484, 91.487, 91.488, 91.4882, 91.4883, 91.4884, 91.4885, 91.494, 91.501, 91.504, 91.507, 91.511, 91.514, 91.517, 91.521, 91.527, 91.550, and 92.810 to make technical corrections.

Amend KRS 45A.345, relating to local procurement, to define "best value" and redefine "evaluated bid price" as "economic efficiency"; amend KRS 45A.365 to require invitations for bids to state that awards be made on the best value rather than the lowest evaluated bid price; delete requirement for the inclusion of a reciprocal preference for resident bidders; require awards to the best value bid rather than the bid that is lowest evaluated bid price remove reference to reciprocal preference; amend KRS 45A.370 to allow purchases through competitive negotiation using the best value bid rather than the lowest evaluated bid; remove references to reciprocal preference; amend KRS 45A.375, relating to competitive negotiation to allow awards to be made upon the best value rather than lowest evaluated bid, and remove reference to reciprocal preference; amend KRS 45A.385, relating to small purchase procedures, to increase the small purchase maximum amount to $60,000 from $40,000; index the maximum amount by $10,000 every 5 years beginning in 2030; require the Finance and Administration Cabinet to publicize the current amount; amend KRS 45A.420, relating to cooperative purchasing, to allow local public agencies to make agreements using an established discount, quote, formula, or other pricing method as established by the Commonwealth when an agreement does not establish a fixed unit price; amend KRS 82.083, relating to the disposition of property owned by a city, to amend the definition of "independent appraisal" as it relates to personal property for which there is no applicable nationally published valuation standard, to include a generally accepted method to determine a good-faith estimate; amend KRS 82.084 to add law enforcement vehicles and equipment to the exclusions from KRS 45A.345 to 45A.460 and 424.260; amend KRS 424.260 to increase the limit for making advertisements for purchases to $60,000 from $40,000; index the small purchase maximum amount by $10,000 every 5 years beginning in 2030; amend KRS 157.420 and 157.440 to conform; repeal KRS 65.027, relating to reciprocal preference to resident bidders.

Create a new section of Chapter 311 to define terms; establish conditions and processes for pause in procedure for an organ donation; require the Cabinet for Health and Family Services to promulgate administrative regulations to implement and enforce the pause in procedure requirements; establish that the provisions should not be construed to conflict with KRS 446.400, discourage ethical organ donation, interfere with independent end-of-life decision making, conflict with the Revised Uniform Anatomical Gift Act, or authorize the Commonwealth to affect the federal certification, designation, or service area of an organ procurement organization; require the cabinet to submit report on pause in procedures to the Legislative Research Commission.

Amend KRS 194A.601 to require the dementia services coordinator to prepare an annual report on the operations of the Office of Dementia Services and the Alzheimer's Disease and Related Disorders Advisory Council and a progress report on the Kentucky Alzheimer's and Related Dementias State Plan to submit to the Legislative Research Commission; amend KRS 194A.603 to increase the membership of the Alzheimer's Disease and Related Disorders Advisory Council from 15 to 16 by increasing the individual unpaid caregiver members by 1; change the council's annual reporting date to December 1 from July 1; require the council to develop and implement annual year-long initiative advancing a key area of the state plan; direct the council to create a provider toolkit on early detection and diagnosis as its first year-long initiative beginning December 1, 2026 to be distributed to stakeholders.

Amend KRS 205.529, 218A.172, 218A.205, and 304.17A.165 to remove references to a Schedule III controlled substance containing hydrocodone; amend KRS 218A.010 to add optometrist and physician assistant to the definition of "practitioner" licensed in other states; amend KRS 218A.182 to exempt charitable health care practitioners from electronic prescription requirement; amend KRS 218A.202 to require an active account with the electronic monitoring system be maintained by practitioners or pharmacists prescribing or dispensing Schedule II, III, IV, or V controlled substances; amend KRS 218A.245 to permit the Cabinet for Health and Family Services to enter reciprocal agreements or contracts with any federal agency of the United States or its territories.

Amend KRS 148.021 to allow PGA HOPE program graduates and 1 guest to use golf courses at state parks for golf cart rental fees only.