Create a new section of Subchapter 32 of KRS Chapter 154 to establish a tiered county system for eligible companies to receive incentives under the Kentucky Business Investment Program; amends KRS 154.32-010 to define "tier"; amends KRS 154.32-020 and 154.32-040 to conform; amend KRS 154.32-050 to specify tiering procedures; amend KRS 154.32-060 to require the Kentucky Economic Development Finance Authority to identify and certify or decertify the tiers for all counties on an annual basis into 4 tax credit tiers; provide that the incentives available under this subchapter be determined based on the county where the economic development project is located by an approved company; provide a county's tier will be based on a 5 year average of its unemployment rate and population ranking; amend KRS 154.32-090, 154.61-010, 154.61-020, and 141.383 to conform.

Amend KRS 65A.030 to increase the fiscal reporting levels of special purpose governmental entities; allow entities conducting yearly audits to move to an audit every 4 years if the entity receives 2 sequential audit reports with unqualified opinions and report the fact that the entity is operating under the alternative audit schedule to the Department for Local Government; require an entity to have yearly audits if the entity receives anything but an unqualified audit opinion at a subsequent audit; amend KRS 147.635, relating to area planning commissions, to align their audit requirements to those in KRS 65A.030; amend KRS 220.280, relating to sanitation districts, to align their audit requirements to those in KRS 65A.030; amend KRS 43.070 and 186.240 to combine the county clerks' independent audits of motor vehicle and motorboat registration fees and licenses, motor vehicle usage taxes, and ad valorem taxes on motor vehicles and motorboats into the county clerks' regular periodic audit; require the Kentucky Transportation Cabinet to bear the cost of the portion of the audit attributed to receipts from motor vehicles and motorboats; amend KRS 64.830, relating to final settlements of outgoing county officials, to make the settlement to be complete within 60 days of the expiration of the term of office or the date a vacancy is otherwise created to account for unexpected vacancies in office; require that if an official's vacancy does not coincide with the end of the calendar year or end of the official's term, the outgoing county official is to remit any remaining funds to the fiscal court as excess fees and require the fiscal court to provide an amount equal to the excess fees remitted by the outgoing official to the outgoing county official's successor for official use; repeal KRS 43.071, relating to the annual audit of county clerk's motor vehicle and motorboat tax receipts; EFFECTIVE, in part, July 1, 2027.

Create a new section of Subchapter 20 of KRS Chapter 154 to establish the rural building and job creation revolving fund; specify uses of the fund to assist with compliance risk mitigation for the New Markets Tax Credits Program, or to issue low-interest loans to assist with construction of new buildings or renovations of existing buildings for lease to target wage economic development projects; require the Cabinet for Economic Development to report on the fund; create a new section of Subchapter 12 of KRS Chapter 154 to require the cabinet to work with the workforce liaison appointed by the president of the Kentucky Career and Technical College System to promote jobs created in the Commonwealth as a result of incentive programs; require the cabinet to conduct a feasibility and impact study on interstate reciprocity between state economic development programming; amend the general fund appropriation authorized in 2022 Ky. Acts ch. 199, Part I, B, 1.,(12) to not lapse and carry forward; APPROPRIATION; EMERGENCY.

Create a new section of KRS Chapter 2 to designate the Treeing Walker Coonhound as the official state dog of Kentucky.

Create a new section of KRS Chapter 198B to establish requirements for projects using structural steel welding, such as hiring a certified welder and meeting national welding standards; define terms; exempt welding projects performed or requested on the premises of a homeowner or farmer; EFFECTIVE January 1, 2027.

Create a new section of KRS Chapter 277 to require each railroad company to destroy or remove obstructive vegetation at intersections with public roads or highways; direct the Transportation Cabinet or local government to remove obstructive vegetation if the railroad company fails to do so after receiving written notice from the cabinet or local government; establish procedures for reimbursement by the railroad company for the vegetation removal.

Amend KRS 161.028 to authorize the Education Professional Standards Board to use proceeds from certification fees for the development and maintenance of the Kentucky Educator Placement Service System (KEPS); amend KRS 160.152 to require KEPS to allow a potential applicant to create and submit applications to multiple school districts; make technical changes.

Urge the University of Kentucky and the University of Louisville to explore opportunities to participate in the United States Department of Energy's Nuclear Energy University Program and to extend their curricula to offer courses and degree paths to train the workforce that will construct and operate the next generation of nuclear energy facilities; encourage the University of Kentucky and the University of Louisville to collaborate with the United States Department of War to explore possible nuclear energy-related grant funding and research opportunities.

Amend KRS 141.383 and 154.61-020 to allow that any unallocated portion of the $75 million credit cap be carried forward for utilization in subsequent calendar years for high-impact motion pictures or entertainment productions; amend KRS 154.12-280 to require the Kentucky Film Office to review applications, notify applicants of additional information needed, and forward applications to the Cabinet for Economic Development and the Kentucky Film Leadership Council; amend KRS 154.12-282 to update functions and purposes of the Kentucky Film Leadership Council; amend KRS 154.61-010 to define terms and revise definitions; provide that a motion picture or entertainment production eligible for credit includes a video game, music video, or commercial; amend KRS 154.61-020 to increase the minimum amount of qualifying expenditures and qualifying payroll expenditures that must be expended by an approved company to qualify for tax incentives; require, in addition to current reports, the submission of a certified audit by an approved company within 180 days of completion of production.

Amend KRS 189A.010 to expand the list of controlled substances to include clonazepam, cyclobenzaprine, and fentanyl; amend KRS 189A.105 to provide a person shall be informed at the time blood test is requested that the fact of a refusal to submit to the blood test will result in suspension of his or her driver's license and if the person is convicted of a violation of KRS 189A.010, his or her license will be suspended; amend KRS 186.018 to require the Transportation Cabinet to destroy records of moving traffic convictions that are more than 10 years old.

Amend KRS 67.083 to allow fiscal courts to provide for the care and maintenance of pedestrian swinging bridges that are available for recreation and public enjoyment; amend KRS 411.190 to give liability protections to owners of land leased to a local government that maintains pedestrian swinging bridges that are available for recreation and public enjoyment on the land.

Direct the Legislative Research Commission and state agencies to collaborate to create a state fiscal map of substance use disorder programs and funding sources; require the Legislative Research Commission to post the state fiscal map on its website and submit a report to the General Assembly by October 30, 2026.

Amend KRS 7A.220 to amend the membership and membership qualifications of the Public Pension Oversight Board by adding the chairs or vice chairs of the Senate State & Local Government Standing Committee and House State Government Standing Committee to the board, adding the State Treasurer to the membership, removing 1 of the gubernatorial appointees from the membership, and amending "retirement experience" requirements for appointed members to include experience in retirement plan management or policy by a former elected official; make technical and conforming changes; amend KRS 7A.255 to require the Kentucky Public Pensions Authority to annually report line of duty death benefit payments to the Public Pension Oversight Board in addition to line of duty disability benefit payments; make technical amendments; EFFECTIVE, in part, January 1, 2027.

Create a new section of KRS Chapter 151B to require no less than 85% of general fund appropriations to the Office of Adult Education to be used for programs fulfilling the adult education mission and goals of the office; amend KRS 151B.403 to require a qualifying test to obtain a High School Equivalency Diploma to offer a written or paper test administration.

Authorize the Office of State Budget Director to release a portion of the moneys previously appropriated for the Kentucky Water and Wastewater Assistance for Troubled or Economically Restrained Systems Program; EMERGENCY.

Amend KRS 341.243 to change the employer's contribution rate to the service capacity upgrade fund; of the rate subtracting .075% until December 31, 2026; provide that beginning January 1 2027, the rates shall be adjusted by subtracting 0.0115%; require the secretary of the Education and Labor Cabinet to set the adjustment percentage annually to be effective January 1 of each subsequent year, not to exceed 1.025%.

Direct the University of Kentucky, the University of Louisville, and Eastern Kentucky University to coordinate a search for actionable solutions to physician shortages and to explore and expand health care opportunities in medically underserved areas in collaboration with community, state agency, professional associations, and other stakeholders; require a report to the General Assembly by January 1, 2027; APPROPRIATION; EMERGENCY, EFFECTIVE July 1, 2026.

Amend KRS 61.598, relating to pension spiking and the definition of "bona fide promotion or career advancement," to retroactively exempt pension spiking adjustments that were due to increases in rates of pay authorized or funded by the legislative or administrative body of an employer or mandated in a collective bargaining agreement approved by the legislative body of the employer for members of the Kentucky Employees Retirement System, County Employees Retirement System, or State Police Retirement System who retired on or after July 1, 2022; require the Kentucky Public Pension Authority to review and make necessary adjustments to benefits payable on or after July 1, 2022, to impacted members; RETROACTIVE.

Amend KRS 246.055 to authorize the Department of Agriculture to accept nonfederal funds and grants from any source, public or private, that benefit the Department's programs; EMERGENCY.

Designate March 31, 2026, as Kentucky Translational Science Day in the Commonwealth.

Create a new section of KRS Chapter 189 to require the Transportation Cabinet conduct a quality assurance check 6 months after each highway pavement marking or other highway paint application; require the Transportation Cabinet repair or reapply the highway pavement markings within 30 days of a failed quality assurance check.

Confirm the reappointment of William Jones to the Board of Directors of the Kentucky Employers' Mutual Insurance Authority for a term expiring December 31, 2029.

Amend KRS 217.035 to remove meat or a meat product containing cultured animal tissue from the list of foods deemed misbranded; amend KRS 217.175 to prohibit the manufacture, sale, or exchange of meat or a meat product containing cultured animal tissue.

Adjourn in honor and loving memory of Jeremiah Parsons.

Adjourn the Senate in honor and loving memory of Bobbie Lou Rasnick.

Create a new section of Subchapter 32 of KRS Chapter 154 to establish a tiered county system for eligible companies to receive incentives under the Kentucky Business Investment Program; amends KRS 154.32-010 to define "tier"; amends KRS 154.32-020 and 154.32-040 to conform; amend KRS 154.32-050 to specify tiering procedures; amend KRS 154.32-060 to require the Kentucky Economic Development Finance Authority to identify and certify or decertify the tiers for all counties on an annual basis into 4 tax credit tiers; provide that the incentives available under this subchapter be determined based on the county where the economic development project is located by an approved company; provide a county's tier will be based on a 5 year average of its unemployment rate and population ranking; amend KRS 154.32-090, 154.61-010, 154.61-020, and 141.383 to conform.

Amend KRS 65A.030 to increase the fiscal reporting levels of special purpose governmental entities; allow entities conducting yearly audits to move to an audit every 4 years if the entity receives 2 sequential audit reports with unqualified opinions and report the fact that the entity is operating under the alternative audit schedule to the Department for Local Government; require an entity to have yearly audits if the entity receives anything but an unqualified audit opinion at a subsequent audit; amend KRS 147.635, relating to area planning commissions, to align their audit requirements to those in KRS 65A.030; amend KRS 220.280, relating to sanitation districts, to align their audit requirements to those in KRS 65A.030; amend KRS 43.070 and 186.240 to combine the county clerks' independent audits of motor vehicle and motorboat registration fees and licenses, motor vehicle usage taxes, and ad valorem taxes on motor vehicles and motorboats into the county clerks' regular periodic audit; require the Kentucky Transportation Cabinet to bear the cost of the portion of the audit attributed to receipts from motor vehicles and motorboats; amend KRS 64.830, relating to final settlements of outgoing county officials, to make the settlement to be complete within 60 days of the expiration of the term of office or the date a vacancy is otherwise created to account for unexpected vacancies in office; require that if an official's vacancy does not coincide with the end of the calendar year or end of the official's term, the outgoing county official is to remit any remaining funds to the fiscal court as excess fees and require the fiscal court to provide an amount equal to the excess fees remitted by the outgoing official to the outgoing county official's successor for official use; repeal KRS 43.071, relating to the annual audit of county clerk's motor vehicle and motorboat tax receipts; EFFECTIVE, in part, July 1, 2027.

Create a new section of Subchapter 20 of KRS Chapter 154 to establish the rural building and job creation revolving fund; specify uses of the fund to assist with compliance risk mitigation for the New Markets Tax Credits Program, or to issue low-interest loans to assist with construction of new buildings or renovations of existing buildings for lease to target wage economic development projects; require the Cabinet for Economic Development to report on the fund; create a new section of Subchapter 12 of KRS Chapter 154 to require the cabinet to work with the workforce liaison appointed by the president of the Kentucky Career and Technical College System to promote jobs created in the Commonwealth as a result of incentive programs; require the cabinet to conduct a feasibility and impact study on interstate reciprocity between state economic development programming; amend the general fund appropriation authorized in 2022 Ky. Acts ch. 199, Part I, B, 1.,(12) to not lapse and carry forward; APPROPRIATION; EMERGENCY.

Create a new section of KRS Chapter 2 to designate the Treeing Walker Coonhound as the official state dog of Kentucky.

Create a new section of KRS Chapter 198B to establish requirements for projects using structural steel welding, such as hiring a certified welder and meeting national welding standards; define terms; exempt welding projects performed or requested on the premises of a homeowner or farmer; EFFECTIVE January 1, 2027.

Create a new section of KRS Chapter 277 to require each railroad company to destroy or remove obstructive vegetation at intersections with public roads or highways; direct the Transportation Cabinet or local government to remove obstructive vegetation if the railroad company fails to do so after receiving written notice from the cabinet or local government; establish procedures for reimbursement by the railroad company for the vegetation removal.

Amend KRS 161.028 to authorize the Education Professional Standards Board to use proceeds from certification fees for the development and maintenance of the Kentucky Educator Placement Service System (KEPS); amend KRS 160.152 to require KEPS to allow a potential applicant to create and submit applications to multiple school districts; make technical changes.

Urge the University of Kentucky and the University of Louisville to explore opportunities to participate in the United States Department of Energy's Nuclear Energy University Program and to extend their curricula to offer courses and degree paths to train the workforce that will construct and operate the next generation of nuclear energy facilities; encourage the University of Kentucky and the University of Louisville to collaborate with the United States Department of War to explore possible nuclear energy-related grant funding and research opportunities.

Amend KRS 141.383 and 154.61-020 to allow that any unallocated portion of the $75 million credit cap be carried forward for utilization in subsequent calendar years for high-impact motion pictures or entertainment productions; amend KRS 154.12-280 to require the Kentucky Film Office to review applications, notify applicants of additional information needed, and forward applications to the Cabinet for Economic Development and the Kentucky Film Leadership Council; amend KRS 154.12-282 to update functions and purposes of the Kentucky Film Leadership Council; amend KRS 154.61-010 to define terms and revise definitions; provide that a motion picture or entertainment production eligible for credit includes a video game, music video, or commercial; amend KRS 154.61-020 to increase the minimum amount of qualifying expenditures and qualifying payroll expenditures that must be expended by an approved company to qualify for tax incentives; require, in addition to current reports, the submission of a certified audit by an approved company within 180 days of completion of production.

Amend KRS 189A.010 to expand the list of controlled substances to include clonazepam, cyclobenzaprine, and fentanyl; amend KRS 189A.105 to provide a person shall be informed at the time blood test is requested that the fact of a refusal to submit to the blood test will result in suspension of his or her driver's license and if the person is convicted of a violation of KRS 189A.010, his or her license will be suspended; amend KRS 186.018 to require the Transportation Cabinet to destroy records of moving traffic convictions that are more than 10 years old.

Amend KRS 67.083 to allow fiscal courts to provide for the care and maintenance of pedestrian swinging bridges that are available for recreation and public enjoyment; amend KRS 411.190 to give liability protections to owners of land leased to a local government that maintains pedestrian swinging bridges that are available for recreation and public enjoyment on the land.

Direct the Legislative Research Commission and state agencies to collaborate to create a state fiscal map of substance use disorder programs and funding sources; require the Legislative Research Commission to post the state fiscal map on its website and submit a report to the General Assembly by October 30, 2026.

Amend KRS 7A.220 to amend the membership and membership qualifications of the Public Pension Oversight Board by adding the chairs or vice chairs of the Senate State & Local Government Standing Committee and House State Government Standing Committee to the board, adding the State Treasurer to the membership, removing 1 of the gubernatorial appointees from the membership, and amending "retirement experience" requirements for appointed members to include experience in retirement plan management or policy by a former elected official; make technical and conforming changes; amend KRS 7A.255 to require the Kentucky Public Pensions Authority to annually report line of duty death benefit payments to the Public Pension Oversight Board in addition to line of duty disability benefit payments; make technical amendments; EFFECTIVE, in part, January 1, 2027.

Create a new section of KRS Chapter 151B to require no less than 85% of general fund appropriations to the Office of Adult Education to be used for programs fulfilling the adult education mission and goals of the office; amend KRS 151B.403 to require a qualifying test to obtain a High School Equivalency Diploma to offer a written or paper test administration.

Authorize the Office of State Budget Director to release a portion of the moneys previously appropriated for the Kentucky Water and Wastewater Assistance for Troubled or Economically Restrained Systems Program; EMERGENCY.

Amend KRS 341.243 to change the employer's contribution rate to the service capacity upgrade fund; of the rate subtracting .075% until December 31, 2026; provide that beginning January 1 2027, the rates shall be adjusted by subtracting 0.0115%; require the secretary of the Education and Labor Cabinet to set the adjustment percentage annually to be effective January 1 of each subsequent year, not to exceed 1.025%.

Direct the University of Kentucky, the University of Louisville, and Eastern Kentucky University to coordinate a search for actionable solutions to physician shortages and to explore and expand health care opportunities in medically underserved areas in collaboration with community, state agency, professional associations, and other stakeholders; require a report to the General Assembly by January 1, 2027; APPROPRIATION; EMERGENCY, EFFECTIVE July 1, 2026.

Amend KRS 61.598, relating to pension spiking and the definition of "bona fide promotion or career advancement," to retroactively exempt pension spiking adjustments that were due to increases in rates of pay authorized or funded by the legislative or administrative body of an employer or mandated in a collective bargaining agreement approved by the legislative body of the employer for members of the Kentucky Employees Retirement System, County Employees Retirement System, or State Police Retirement System who retired on or after July 1, 2022; require the Kentucky Public Pension Authority to review and make necessary adjustments to benefits payable on or after July 1, 2022, to impacted members; RETROACTIVE.

Amend KRS 246.055 to authorize the Department of Agriculture to accept nonfederal funds and grants from any source, public or private, that benefit the Department's programs; EMERGENCY.

Designate March 31, 2026, as Kentucky Translational Science Day in the Commonwealth.

Create a new section of KRS Chapter 189 to require the Transportation Cabinet conduct a quality assurance check 6 months after each highway pavement marking or other highway paint application; require the Transportation Cabinet repair or reapply the highway pavement markings within 30 days of a failed quality assurance check.

Confirm the reappointment of William Jones to the Board of Directors of the Kentucky Employers' Mutual Insurance Authority for a term expiring December 31, 2029.

Amend KRS 217.035 to remove meat or a meat product containing cultured animal tissue from the list of foods deemed misbranded; amend KRS 217.175 to prohibit the manufacture, sale, or exchange of meat or a meat product containing cultured animal tissue.

Adjourn in honor and loving memory of Jeremiah Parsons.

Adjourn the Senate in honor and loving memory of Bobbie Lou Rasnick.