Kentucky
2026 Regular Session·1,718 bills·Adjourned April 15, 2026
Track legislation moving through Kentucky. Browse 1,718 bills and resolutions during the 2026 Regular Session, each with a plain-language summary, current status from introduction to enactment, sponsors, and voting history.
Bills
Amend KRS 322.330 to make a technical correction.
Amend KRS 322.330 to make a technical correction.
Create new sections of KRS Chapter 15 to require the Kentucky Law Enforcement Council (KLEC) to approve and certify within 90 days of submission an 80 hour basic training course for constables and deputy constables, and topics for in-service training for constables by the Kentucky Constables Association, Inc., require KLEC to promulgate administrative regulations allowing the association to provide basic training courses and in-service training courses for constable and deputy constable certification; provide that a constable or deputy constable that has taken the basic training course or who is certified under KRS 15.380 to 15.404 is certified and has peace officer powers; require 40 hours of in-service training to maintain certification; require instructors to be certified by KLEC; grandfather constables serving in office on the effective date of the Act who have been continually in office since December 31, 2022; require KLEC to track certification; establish the peace officer powers of certified constables; allow for extensions of training time and establish consequences for failing to meet training standards; set out certification categories; amend KRS 70.325 to specify powers of constables who have not completed the training; amend KRS 15.856 to allow constables in all counties to serve process related to child support actions; create a new section of KRS Chapter 15 to provide for the conditions of revocation of constable's peace officer powers; amend KRS 15.310 to include constables and deputy constables within the definition of "law enforcement officers" amend KRS 15.315 to add a constable to the Kentucky Law Enforcement Council; amend KRS 17.190 to add constables to the list of law enforcement agencies allowed to make emergency requests for call location information; amend KRS 70.310 to remove the sufficiency standards for constables' bonds exercised by the county level government; amend KRS 15.404 to specify that the executive director of the Kentucky Law Enforcement Council is responsible for certain program aspects; allow constables to apply for admission to a basic training course as established by KRS 15.440 at a school certified or recognized by an association representing constables, the Kentucky Law Enforcement Council, or the Department for Criminal Justice Training; remove requirement that the constable bear the costs of precertification and training as well as precertification; provide that if space is not available upon request, the constable or deputy constable possessing peace officer powers at the time of application continue to possess those powers until training is made available to them and they are able to complete the training; amend KRS 446.010 to include certified constables and deputy constables in the definition of "peace officers"; amend KRS 180.910 to include within the definition as an "emergency vehicle" a vehicle being used for official law enforcement purposes by a constable or deputy constable possessing the powers of a peace officer; amend KRS 189.910 to inlcude vehicles commandeered by peace officers, rather than police officers within the meaning of emergency vehicles, and include constables' and deputy constables' vehicles within the meaning of an emergency vehicle when the officers possess peace officer powers and are using the vehicles for law enforcement; amend KRS 189.950 to allow constables without the powers of peace officers to equip their vehicles with blue lights and a siren with fiscal court approval; allow constables possessing the powers of a peace officer to equip their vehicle with blue lights and a siren without fiscal court approval; direct that the act be cited as the Richard Lee VanHoose Act; EMERGENCY.
Create new sections of KRS Chapter 15 to require the Kentucky Law Enforcement Council (KLEC) to approve and certify within 90 days of submission an 80 hour basic training course for constables and deputy constables, and topics for in-service training for constables by the Kentucky Constables Association, Inc., require KLEC to promulgate administrative regulations allowing the association to provide basic training courses and in-service training courses for constable and deputy constable certification; provide that a constable or deputy constable that has taken the basic training course or who is certified under KRS 15.380 to 15.404 is certified and has peace officer powers; require 40 hours of in-service training to maintain certification; require instructors to be certified by KLEC; grandfather constables serving in office on the effective date of the Act who have been continually in office since December 31, 2022; require KLEC to track certification; establish the peace officer powers of certified constables; allow for extensions of training time and establish consequences for failing to meet training standards; set out certification categories; amend KRS 70.325 to specify powers of constables who have not completed the training; amend KRS 15.856 to allow constables in all counties to serve process related to child support actions; create a new section of KRS Chapter 15 to provide for the conditions of revocation of constable's peace officer powers; amend KRS 15.310 to include constables and deputy constables within the definition of "law enforcement officers" amend KRS 15.315 to add a constable to the Kentucky Law Enforcement Council; amend KRS 17.190 to add constables to the list of law enforcement agencies allowed to make emergency requests for call location information; amend KRS 70.310 to remove the sufficiency standards for constables' bonds exercised by the county level government; amend KRS 15.404 to specify that the executive director of the Kentucky Law Enforcement Council is responsible for certain program aspects; allow constables to apply for admission to a basic training course as established by KRS 15.440 at a school certified or recognized by an association representing constables, the Kentucky Law Enforcement Council, or the Department for Criminal Justice Training; remove requirement that the constable bear the costs of precertification and training as well as precertification; provide that if space is not available upon request, the constable or deputy constable possessing peace officer powers at the time of application continue to possess those powers until training is made available to them and they are able to complete the training; amend KRS 446.010 to include certified constables and deputy constables in the definition of "peace officers"; amend KRS 180.910 to include within the definition as an "emergency vehicle" a vehicle being used for official law enforcement purposes by a constable or deputy constable possessing the powers of a peace officer; amend KRS 189.910 to inlcude vehicles commandeered by peace officers, rather than police officers within the meaning of emergency vehicles, and include constables' and deputy constables' vehicles within the meaning of an emergency vehicle when the officers possess peace officer powers and are using the vehicles for law enforcement; amend KRS 189.950 to allow constables without the powers of peace officers to equip their vehicles with blue lights and a siren with fiscal court approval; allow constables possessing the powers of a peace officer to equip their vehicle with blue lights and a siren without fiscal court approval; direct that the act be cited as the Richard Lee VanHoose Act; EMERGENCY.
Urge Kentucky's congressional delegation to support amending the Gun Control Act of 1968 to remove the firearms restrictions on users of medical cannabis.
Urge Kentucky's congressional delegation to support amending the Gun Control Act of 1968 to remove the firearms restrictions on users of medical cannabis.
Amend KRS 164.020 to direct the Council on Postsecondary Education to postpone the approval of any new program at a state postsecondary educational institution if the institution has not met its equal educational opportunity goals; amend KRS 164.011, 164.131, 164.321, 164.821, and 335B.010 to conform; repeal KRS 164.2894, 164.2895, 164.2896, 164.2897, 164.2898. 164.2899, and 335B.035; provide that the Act may be cited as the Restoration of Postsecondary Inclusion and Student Success Programs Act.
Amend KRS 164.020 to direct the Council on Postsecondary Education to postpone the approval of any new program at a state postsecondary educational institution if the institution has not met its equal educational opportunity goals; amend KRS 164.011, 164.131, 164.321, 164.821, and 335B.010 to conform; repeal KRS 164.2894, 164.2895, 164.2896, 164.2897, 164.2898. 164.2899, and 335B.035; provide that the Act may be cited as the Restoration of Postsecondary Inclusion and Student Success Programs Act.
Honor the YMCA for its 175th anniversary in the United States.
Honor the YMCA for its 175th anniversary in the United States.
Create new sections of KRS Chapter 411 to define terms; establish a civil cause of action for damages arising from sexual orientation or gender identity change efforts; provide for the type of damages a plaintiff may recover and the causation requirements a plaintiff must establish in a civil action for damages arising from sexual orientation or gender identity change efforts; create a new section of KRS Chapter 413 to establish the statute of limitations and discovery requirements necessary for a civil cause of action for damages arising from sexual orientation or gender identity change efforts; amend KRS 413.140, relating to the statute of limitations for an action against a physician or hospital for negligence or malpractice, to conform; EMERGENCY.
Create new sections of KRS Chapter 411 to define terms; establish a civil cause of action for damages arising from sexual orientation or gender identity change efforts; provide for the type of damages a plaintiff may recover and the causation requirements a plaintiff must establish in a civil action for damages arising from sexual orientation or gender identity change efforts; create a new section of KRS Chapter 413 to establish the statute of limitations and discovery requirements necessary for a civil cause of action for damages arising from sexual orientation or gender identity change efforts; amend KRS 413.140, relating to the statute of limitations for an action against a physician or hospital for negligence or malpractice, to conform; EMERGENCY.
Amend KRS 286.9-140 to require the commissioner of the Department of Financial Institutions to impose a $3 fee per deferred deposit transaction for data required to be submitted by a deferred deposit service business licensee; direct that the Act applies to deferred deposit transactions entered or or after the effective date of the Act.
Amend KRS 286.9-140 to require the commissioner of the Department of Financial Institutions to impose a $3 fee per deferred deposit transaction for data required to be submitted by a deferred deposit service business licensee; direct that the Act applies to deferred deposit transactions entered or or after the effective date of the Act.
Create a new section of KRS Chapter 16 to define "statewide-elected official"; require the Department of Kentucky State Police to investigate a credible threat to kill or seriously injure a statewide-elected official; require the department to make an assessment of the threat after conducting an investigation; require the department, after making a determination that a threat is a viable threat, to identify ways to mitigate or eliminate the threat.
Create a new section of KRS Chapter 16 to define "statewide-elected official"; require the Department of Kentucky State Police to investigate a credible threat to kill or seriously injure a statewide-elected official; require the department to make an assessment of the threat after conducting an investigation; require the department, after making a determination that a threat is a viable threat, to identify ways to mitigate or eliminate the threat.
Direct the Transportation Cabinet to designate a portion of Kentucky Route 3 in Johnson and Martin Counties as the Coach Jim Matney Memorial Highway.
Direct the Transportation Cabinet to designate a portion of Kentucky Route 3 in Johnson and Martin Counties as the Coach Jim Matney Memorial Highway.
Amend KRS 61.621 to allow a member of a state-administered retirement system who works in a nonhazardous position that could be certified as a hazardous position and who receives a duty-related injury to be eligible for the same minimum retirement benefit provided to members who receive a hazardous disability retirement; amend KRS 61.702 to allow Kentucky Employees Retirement System (KERS) members working in a nonhazardous position that could be certified as a hazardous position who receive a duty-related injury to receive the same health benefit provided to members who receive a hazardous disability retirement; amend KRS 78.5536 to allow County Employees Retirement System (CERS) members working in a nonhazardous position that could be certified as a hazardous position who receive a duty-related injury to receive the same health benefit provided to members who receive a hazardous disability retirement; allow certain persons whose last day of paid employment was on or after January 1, 2022, but prior to the effective date of the Act to apply for benefits; RETROACTIVE.
Amend KRS 61.621 to allow a member of a state-administered retirement system who works in a nonhazardous position that could be certified as a hazardous position and who receives a duty-related injury to be eligible for the same minimum retirement benefit provided to members who receive a hazardous disability retirement; amend KRS 61.702 to allow Kentucky Employees Retirement System (KERS) members working in a nonhazardous position that could be certified as a hazardous position who receive a duty-related injury to receive the same health benefit provided to members who receive a hazardous disability retirement; amend KRS 78.5536 to allow County Employees Retirement System (CERS) members working in a nonhazardous position that could be certified as a hazardous position who receive a duty-related injury to receive the same health benefit provided to members who receive a hazardous disability retirement; allow certain persons whose last day of paid employment was on or after January 1, 2022, but prior to the effective date of the Act to apply for benefits; RETROACTIVE.
Amend KRS 246.285 to add gender-neutral language.
Create new sections of KRS Chapter 411 to define terms; establish a civil cause of action for damages arising from sexual orientation or gender identity change efforts; provide for the type of damages a plaintiff may recover and the causation requirements a plaintiff must establish in a civil action for damages arising from sexual orientation or gender identity change efforts; create a new section of KRS Chapter 413 to establish the statute of limitations and discovery requirements necessary for a civil cause of action for damages arising from sexual orientation or gender identity change efforts; amend KRS 413.140, relating to the statute of limitations for an action against a physician or hospital for negligence or malpractice, to conform; EMERGENCY.
Create new sections of KRS Chapter 411 to define terms; establish a civil cause of action for damages arising from sexual orientation or gender identity change efforts; provide for the type of damages a plaintiff may recover and the causation requirements a plaintiff must establish in a civil action for damages arising from sexual orientation or gender identity change efforts; create a new section of KRS Chapter 413 to establish the statute of limitations and discovery requirements necessary for a civil cause of action for damages arising from sexual orientation or gender identity change efforts; amend KRS 413.140, relating to the statute of limitations for an action against a physician or hospital for negligence or malpractice, to conform; EMERGENCY.
Establish the Circular Economy and Advanced Recovery Advisory Working Group attached to the Energy and Environment Cabinet until December 30, 2026, to study circular energy economy applications for the Commonwealth; direct the Governor to make appointments no later than 30 days after the effective date of the Resolution; authorize a minimum of 4 meetings of the working group; require the working group to submit a report, including findings and recommendations, to the Legislative Research Commission by December 30, 2026.
Establish the Circular Economy and Advanced Recovery Advisory Working Group attached to the Energy and Environment Cabinet until December 30, 2026, to study circular energy economy applications for the Commonwealth; direct the Governor to make appointments no later than 30 days after the effective date of the Resolution; authorize a minimum of 4 meetings of the working group; require the working group to submit a report, including findings and recommendations, to the Legislative Research Commission by December 30, 2026.
Create a new section of KRS Chapter 65 to require local governments to establish a program to waive fines, fees, and interest associated with a property that has been donated to a qualifying donee; amend KRS 65.355 to require a local government that creates a land bank authority to establish a program to grant property assessment moratoriums pursuant to KRS 99.595 to 99.605.
Create a new section of KRS Chapter 65 to require local governments to establish a program to waive fines, fees, and interest associated with a property that has been donated to a qualifying donee; amend KRS 65.355 to require a local government that creates a land bank authority to establish a program to grant property assessment moratoriums pursuant to KRS 99.595 to 99.605.
Amend KRS 246.040 to make gender-neutral references.
Create a new section of KRS Chapter 278 to define terms; require the Public Service Commission to adopt rules and policies to prioritize securing affordable, reliable, and clean energy by prioritizing domestic fuel sources, prohibiting the use of critical materials sources or manufactured by a foreign adversary nation, giving preference to infrastructure and components built in the Commonwealth and the United States, and ensuring sufficient clean energy sources that are dispatchable and minimize disruptions; EFFECTIVE November 1, 2026.
Create a new section of KRS Chapter 278 to define terms; require the Public Service Commission to adopt rules and policies to prioritize securing affordable, reliable, and clean energy by prioritizing domestic fuel sources, prohibiting the use of critical materials sources or manufactured by a foreign adversary nation, giving preference to infrastructure and components built in the Commonwealth and the United States, and ensuring sufficient clean energy sources that are dispatchable and minimize disruptions; EFFECTIVE November 1, 2026.
Repeal and reenact KRS 158.178 to require that a public school or public charter school conspicuously display a copy of the Ten Commandments accompanied by text providing historical context in each elementary and secondary classroom; set requirements for the display; require private donations to be used to acquire copies; require the Kentucky Board of Education to promulgate administrative regulations for enforcement; create a new section of KRS Chapter 164 to require that public postsecondary education institutions conspicuously display a copy of the Ten Commandments in each classroom; set requirements for the display; require private donations to be used to acquire copies; require the Council on Postsecondary Education to promulgate administrative regulations for enforcement; amend KRS 158.195 to allow teachers and administrators to read or post the Ten Commandments in a public school building, classroom, or event.
Repeal and reenact KRS 158.178 to require that a public school or public charter school conspicuously display a copy of the Ten Commandments accompanied by text providing historical context in each elementary and secondary classroom; set requirements for the display; require private donations to be used to acquire copies; require the Kentucky Board of Education to promulgate administrative regulations for enforcement; create a new section of KRS Chapter 164 to require that public postsecondary education institutions conspicuously display a copy of the Ten Commandments in each classroom; set requirements for the display; require private donations to be used to acquire copies; require the Council on Postsecondary Education to promulgate administrative regulations for enforcement; amend KRS 158.195 to allow teachers and administrators to read or post the Ten Commandments in a public school building, classroom, or event.
Amend KRS 218B.020 to make consultation with the University of Kentucky College of Medicine and the Kentucky Center for Cannabis optional for annual reports produced by the Office of Medical Cannabis; amend KRS 218B.065 to vest exclusive jurisdiction over final orders of the Cabinet for Health and Family Services relating to medicinal cannabis authorization with the Franklin Circuit Court upon request; amend KRS 218B.090 to vest exclusive jurisdiction for appeals of final orders of the Cabinet for Health and Family Services related to medicinal cannabis licenses with the Franklin Circuit Court; amend KRS 218B.095 to require medicinal cannabis business license holders to comply with filing and payment requirements by the Kentucky Department of Revenue and prohibit a medicinal cannabis business licensee from pledging or granting a security interest in the business; amend KRS 218B.140 to require the Cabinet for Health and Family Services to create an electronic monitoring system for monitoring medicinal cannabis business licensees and patients within the Commonwealth; require the electronic monitoring system to share specific information with the KASPER system in KRS Chapter 218A; amend KRS 218B.050, 218B.060, 218B.110, and KRS 216B.402 to conform; create new sections of KRS 218B to relocate existing data sharing provisions related to the medicinal cannabis electronic monitoring system from KRS Chapter 218A to KRS Chapter 218B and permit the Office of Medical Cannabis to investigate complaints of business improperly holding themselves out as a medicinal cannabis business licensee; amend KRS 218A.202 to remove requirements of a medicinal cannabis electronic monitoring database; require the KASPER system established in KRS Chapter 218A to communicate with the medicinal cannabis electronic monitoring database established in KRS Chapter 218B to identify certified medicinal cannabis patients.
Amend KRS 218B.020 to make consultation with the University of Kentucky College of Medicine and the Kentucky Center for Cannabis optional for annual reports produced by the Office of Medical Cannabis; amend KRS 218B.065 to vest exclusive jurisdiction over final orders of the Cabinet for Health and Family Services relating to medicinal cannabis authorization with the Franklin Circuit Court upon request; amend KRS 218B.090 to vest exclusive jurisdiction for appeals of final orders of the Cabinet for Health and Family Services related to medicinal cannabis licenses with the Franklin Circuit Court; amend KRS 218B.095 to require medicinal cannabis business license holders to comply with filing and payment requirements by the Kentucky Department of Revenue and prohibit a medicinal cannabis business licensee from pledging or granting a security interest in the business; amend KRS 218B.140 to require the Cabinet for Health and Family Services to create an electronic monitoring system for monitoring medicinal cannabis business licensees and patients within the Commonwealth; require the electronic monitoring system to share specific information with the KASPER system in KRS Chapter 218A; amend KRS 218B.050, 218B.060, 218B.110, and KRS 216B.402 to conform; create new sections of KRS 218B to relocate existing data sharing provisions related to the medicinal cannabis electronic monitoring system from KRS Chapter 218A to KRS Chapter 218B and permit the Office of Medical Cannabis to investigate complaints of business improperly holding themselves out as a medicinal cannabis business licensee; amend KRS 218A.202 to remove requirements of a medicinal cannabis electronic monitoring database; require the KASPER system established in KRS Chapter 218A to communicate with the medicinal cannabis electronic monitoring database established in KRS Chapter 218B to identify certified medicinal cannabis patients.
Direct the Transportation Cabinet to designate a portion of Kentucky Route 40 in Johnson County as the Tucker Daniel Memorial Highway.
Direct the Transportation Cabinet to designate a portion of Kentucky Route 40 in Johnson County as the Tucker Daniel Memorial Highway.
Amend KRS 247.4477 to add gender-neutral language.
Amend KRS 139.340 to redefine the sales and use tax nexus standard for remote retailers and marketplace providers to include a sales volume threshold only; amend KRS 131.383 and 141.044 to allow the Department of Revenue to refund an estimated tax payment in the event the payment was submitted to the department in error; amend KRS 96.895 to require reporting by the Department for Local Government to the Legislative Research Commission related to the Tennessee Valley Act in lieu of tax payments; amend KRS 154.30-030 to sunset the tax increment financing state-participation programs; allow TIF projects approved prior to this date to continue to be governed in accordance with the tax incentive agreement's terms and conditions; amend KRS 141.010, 141.019, and 141.039 to conform to the Internal Revenue Code in effect on December 31, 2025, for taxable years beginning on or after January 1, 2026; decouple from certain IRC provisions; delay the deferred tax deduction until January 1, 2028; create a new section of KRS Chapter 138 to define terms and impose an excise tax on fantasy contests; set requirements for administering the tax; amend KRS 139.010 to define "data brokering services"; amend KRS 139.200 to impose sales and use taxes on pay phones and data brokering services; amend KRS 139.202 to exempt from the tax pre-existing lease or rental agreements; amend KRS 224.50-868 to extend the fee currently imposed for each new motor vehicle, trailer, or semitrailer tire sold in Kentucky to July 1, 2028; amend KRS 224.50-872 to require reporting by the Energy and Environment Cabinet to the Legislative Research Commission on the waste tire trust fund; amend KRS 45.760 and 45.770 to limit the transfer of moneys for a capital project from 15% to 5%; amend KRS 45.345 and create new sections of KRS Chapters 65, 160, and 367 to define terms and require rounding of cash transactions to the nearest $.05 increment; amend KRS 139.210 to prohibit retailers from being relieved of their responsibility to collect the correct amount of sales tax regardless of the purchaser' s payment method; create new sections of KRS Chapter 65 in relation to regional industrial development districts to prioritize the purposes for organizing the district; exclude cities and school occupational license taxes from the single occupational license tax imposition restriction; require the fee to expire the earlier of date bonds issued are retired or 20 years; require notification to all local governments with territory in the boundaries of the multicounty region before interlocal agreement is executed; prohibit inclusion of any portion of a city that has not consented to participation; require reporting to the Department for Local Government and the Legislative Research Commission; amend KRS 143A.030 to tax fluorspar as a natural resource; amend KRS 143A.010 to add fluorspar to the definition of "natural resources"; amend KRS 140.160, relating to the inheritance and estate taxes, to extend the deadline for filing a tax return from 18 months to 36 months for deaths on or after July 1, 2026; amend KRS 140.210 to correspondingly extend the due date for payment of tax and discount; amend KRS 134.490 to modify notification requirements for third-party purchasers of delinquent taxes; amend KRS 138.130 to define "premium cigar," and amend "vending machine operator" to include cigarettes, tobacco products, vapor products, or a combination thereof; amend KRS 138.140 to tax premium cigars at the rate of 15% of the actual price up to 60 cents per cigar; require an annual CPI adjustment for the maximum rate and publication on the Department of Revenue's website; amend KRS 138.195 to require a vending machine operator to secure a license for dispensing tobacco products and vapor products in vending machines; amend KRS 141.0205 to order income tax credits; amend KRS 131.190 to allow the Department of Revenue to report on certain credits to the Legislative Research Commission; amend KRS 160.613 to impose the utility gross receipts license tax on the furnishing of pay phone service; amend KRS 139.538 to sunset sales and use tax exemptions for filming and producing motion pictures in this state July 1, 2028; amend KRS 132.096, 139.480, 139.4802, 139.481, 141.0401, 141.206 to delete tax exemptions for property certified as a fluidized bed energy production facility; amend KRS 139.481 to extend the agricultural exemption license number for sales and use taxes to 6 months; amend KRS 154.20-236 to end further applications for the Kentucky Angel Investment ; amend KRS 141.065 to sunset the credit for hiring the unemployed as of January 1, 2028; amend KRS 141.412 to sunset the qualified farming operation credit as of January 1, 2028; amend KRS 151B.402 to sunset the employer High School Equivalency Diploma program incentive credit as of January 1, 2028; amend KRS 171.396 to allocate 15% of the certified rehabilitation credit cap to owner-occupied residential property and 85% to all other property; define "commercial residential property" and "median family income"; amend KRS 171.397 to sunset the current application process; create a new section of KRS Chapter 171 to establish 2 application rounds by which the certified rehabilitation credit may be applied for; allow credit based on 30% of the qualified rehabilitation expenses if the commercial residential property is affordable to households earning 80% of the median family income; amend KRS 441.135 to require compensation received from disposal of property that was purchased from a jail canteen account to be returned to the canteen account; require reporting of proceeds by the jailer; create a new section of KRS Chapter 224A to require an administrative fee of 0.5% to be paid for each project funded by the Infrastructure for Economic Development Fund for Coal-Producing Counties and the Infrastructure for Economic Development Fund for Tobacco Counties; amend KRS 45.050 require audit expenses of audits with federal funds to be paid by the agency being audited; amend KRS 18A.080 Executive branch agencies assessed for the operation of the Personnel Board; require the amount to be determined and collected by Finance and Administration Cabinet based on the number of full-time employees of each agency on July 1; amend KRS 151.723 to prohibit state and local taxes on water withdrawal fees; amend KRS 304.17B-021 to require insurance premium and retaliatory taxes for accident and health and insurance premiums to be deposited into the general fund; amend KRS 11.068 to require the Office of State Budget Director to publish on its website by September 1 of each year an estimate of general fund and road fund revenue loss from tax expenditures; create a new section of KRS Chapter 16 to require billing of Kentucky State Police security services provided to nonstate-operated events; create a new section of KRS Chapter 138 to impose a new excise tax on predictive markets; define terms; amend KRS 160.470 to increase the publication requirements when a local board of education proposes to levy a general tax rate; amend KRS 132.017 to require the petition committee challenge information be published on the home page of the county clerk's website; amend KRS 160.473 to prohibit a personal property tax rate levied by a local board of education to be higher than the rate levied on January 1, 2026; amend KRS 160.607 to prohibit an occupational license tax from being imposed in a school district that does not currently have one imposed as of January 1, 2026; prohibit an occupational license tax rate levied for a school district to increase on or after January 1, 2026; amend KRS 160.613 to prohibit a utility gross receipts license tax from being imposed in a school district that does not currently have one imposed; prohibit a utility gross receipts license tax rate from increasing on or after January 1, 2026; amend KRS 11A.211 to increase the registration fee for each employer of one or more executive agency lobbyist and each real party in interest from $500 to $750; amend KRS 278.010 to define “municipal interlocal gas utility”; exempt “municipal interlocal gas utility” from the definition of “utility”; amend KRS 65.230 to define “municipal interlocal gas utility”; create a new section of KRS 65.210 to 65.300 to provide that municipal interlocal gas utilities shall be considered special purpose governmental entities and pay an annual fee to the Department for Local Government; amend KRS 65.240 to allow public agencies to enter into agreements to acquire natural gas facilities outside of its municipal jurisdictional boundaries; amend KRS 96.5375 to allow municipal interlocal gas utilities to extend or construct natural gas systems outside the constituents city’s boundaries; define municipal interlocal gas utility; allow for the selling or disposal of real property purchased with capital construction funds or equipment or state funds; require reporting of property sold or disposed; require school districts receiving urgent needs school allotments to reimburse the Commonwealth; amend various other sections to conform; make technical changes; repeal KRS 160.621, 160.625, 160.627, 160.633, 160.472, 211.390, and 211.392; EFFECTIVE, in part, August 1, 2026, and January 1, 2027; RETROACTIVE, in part to January 1, 2020; EMERGENCY.
Amend KRS 139.340 to redefine the sales and use tax nexus standard for remote retailers and marketplace providers to include a sales volume threshold only; amend KRS 131.383 and 141.044 to allow the Department of Revenue to refund an estimated tax payment in the event the payment was submitted to the department in error; amend KRS 96.895 to require reporting by the Department for Local Government to the Legislative Research Commission related to the Tennessee Valley Act in lieu of tax payments; amend KRS 154.30-030 to sunset the tax increment financing state-participation programs; allow TIF projects approved prior to this date to continue to be governed in accordance with the tax incentive agreement's terms and conditions; amend KRS 141.010, 141.019, and 141.039 to conform to the Internal Revenue Code in effect on December 31, 2025, for taxable years beginning on or after January 1, 2026; decouple from certain IRC provisions; delay the deferred tax deduction until January 1, 2028; create a new section of KRS Chapter 138 to define terms and impose an excise tax on fantasy contests; set requirements for administering the tax; amend KRS 139.010 to define "data brokering services"; amend KRS 139.200 to impose sales and use taxes on pay phones and data brokering services; amend KRS 139.202 to exempt from the tax pre-existing lease or rental agreements; amend KRS 224.50-868 to extend the fee currently imposed for each new motor vehicle, trailer, or semitrailer tire sold in Kentucky to July 1, 2028; amend KRS 224.50-872 to require reporting by the Energy and Environment Cabinet to the Legislative Research Commission on the waste tire trust fund; amend KRS 45.760 and 45.770 to limit the transfer of moneys for a capital project from 15% to 5%; amend KRS 45.345 and create new sections of KRS Chapters 65, 160, and 367 to define terms and require rounding of cash transactions to the nearest $.05 increment; amend KRS 139.210 to prohibit retailers from being relieved of their responsibility to collect the correct amount of sales tax regardless of the purchaser' s payment method; create new sections of KRS Chapter 65 in relation to regional industrial development districts to prioritize the purposes for organizing the district; exclude cities and school occupational license taxes from the single occupational license tax imposition restriction; require the fee to expire the earlier of date bonds issued are retired or 20 years; require notification to all local governments with territory in the boundaries of the multicounty region before interlocal agreement is executed; prohibit inclusion of any portion of a city that has not consented to participation; require reporting to the Department for Local Government and the Legislative Research Commission; amend KRS 143A.030 to tax fluorspar as a natural resource; amend KRS 143A.010 to add fluorspar to the definition of "natural resources"; amend KRS 140.160, relating to the inheritance and estate taxes, to extend the deadline for filing a tax return from 18 months to 36 months for deaths on or after July 1, 2026; amend KRS 140.210 to correspondingly extend the due date for payment of tax and discount; amend KRS 134.490 to modify notification requirements for third-party purchasers of delinquent taxes; amend KRS 138.130 to define "premium cigar," and amend "vending machine operator" to include cigarettes, tobacco products, vapor products, or a combination thereof; amend KRS 138.140 to tax premium cigars at the rate of 15% of the actual price up to 60 cents per cigar; require an annual CPI adjustment for the maximum rate and publication on the Department of Revenue's website; amend KRS 138.195 to require a vending machine operator to secure a license for dispensing tobacco products and vapor products in vending machines; amend KRS 141.0205 to order income tax credits; amend KRS 131.190 to allow the Department of Revenue to report on certain credits to the Legislative Research Commission; amend KRS 160.613 to impose the utility gross receipts license tax on the furnishing of pay phone service; amend KRS 139.538 to sunset sales and use tax exemptions for filming and producing motion pictures in this state July 1, 2028; amend KRS 132.096, 139.480, 139.4802, 139.481, 141.0401, 141.206 to delete tax exemptions for property certified as a fluidized bed energy production facility; amend KRS 139.481 to extend the agricultural exemption license number for sales and use taxes to 6 months; amend KRS 154.20-236 to end further applications for the Kentucky Angel Investment ; amend KRS 141.065 to sunset the credit for hiring the unemployed as of January 1, 2028; amend KRS 141.412 to sunset the qualified farming operation credit as of January 1, 2028; amend KRS 151B.402 to sunset the employer High School Equivalency Diploma program incentive credit as of January 1, 2028; amend KRS 171.396 to allocate 15% of the certified rehabilitation credit cap to owner-occupied residential property and 85% to all other property; define "commercial residential property" and "median family income"; amend KRS 171.397 to sunset the current application process; create a new section of KRS Chapter 171 to establish 2 application rounds by which the certified rehabilitation credit may be applied for; allow credit based on 30% of the qualified rehabilitation expenses if the commercial residential property is affordable to households earning 80% of the median family income; amend KRS 441.135 to require compensation received from disposal of property that was purchased from a jail canteen account to be returned to the canteen account; require reporting of proceeds by the jailer; create a new section of KRS Chapter 224A to require an administrative fee of 0.5% to be paid for each project funded by the Infrastructure for Economic Development Fund for Coal-Producing Counties and the Infrastructure for Economic Development Fund for Tobacco Counties; amend KRS 45.050 require audit expenses of audits with federal funds to be paid by the agency being audited; amend KRS 18A.080 Executive branch agencies assessed for the operation of the Personnel Board; require the amount to be determined and collected by Finance and Administration Cabinet based on the number of full-time employees of each agency on July 1; amend KRS 151.723 to prohibit state and local taxes on water withdrawal fees; amend KRS 304.17B-021 to require insurance premium and retaliatory taxes for accident and health and insurance premiums to be deposited into the general fund; amend KRS 11.068 to require the Office of State Budget Director to publish on its website by September 1 of each year an estimate of general fund and road fund revenue loss from tax expenditures; create a new section of KRS Chapter 16 to require billing of Kentucky State Police security services provided to nonstate-operated events; create a new section of KRS Chapter 138 to impose a new excise tax on predictive markets; define terms; amend KRS 160.470 to increase the publication requirements when a local board of education proposes to levy a general tax rate; amend KRS 132.017 to require the petition committee challenge information be published on the home page of the county clerk's website; amend KRS 160.473 to prohibit a personal property tax rate levied by a local board of education to be higher than the rate levied on January 1, 2026; amend KRS 160.607 to prohibit an occupational license tax from being imposed in a school district that does not currently have one imposed as of January 1, 2026; prohibit an occupational license tax rate levied for a school district to increase on or after January 1, 2026; amend KRS 160.613 to prohibit a utility gross receipts license tax from being imposed in a school district that does not currently have one imposed; prohibit a utility gross receipts license tax rate from increasing on or after January 1, 2026; amend KRS 11A.211 to increase the registration fee for each employer of one or more executive agency lobbyist and each real party in interest from $500 to $750; amend KRS 278.010 to define “municipal interlocal gas utility”; exempt “municipal interlocal gas utility” from the definition of “utility”; amend KRS 65.230 to define “municipal interlocal gas utility”; create a new section of KRS 65.210 to 65.300 to provide that municipal interlocal gas utilities shall be considered special purpose governmental entities and pay an annual fee to the Department for Local Government; amend KRS 65.240 to allow public agencies to enter into agreements to acquire natural gas facilities outside of its municipal jurisdictional boundaries; amend KRS 96.5375 to allow municipal interlocal gas utilities to extend or construct natural gas systems outside the constituents city’s boundaries; define municipal interlocal gas utility; allow for the selling or disposal of real property purchased with capital construction funds or equipment or state funds; require reporting of property sold or disposed; require school districts receiving urgent needs school allotments to reimburse the Commonwealth; amend various other sections to conform; make technical changes; repeal KRS 160.621, 160.625, 160.627, 160.633, 160.472, 211.390, and 211.392; EFFECTIVE, in part, August 1, 2026, and January 1, 2027; RETROACTIVE, in part to January 1, 2020; EMERGENCY.
Amend KRS 13B.090 to increase the burden of persuasion in all administrative hearings from a preponderance of evidence to clear and convincing evidence; require costs and reasonable attorney's fees to be awarded to parties that prevail against agencies in any action; amend KRS 151.184 and 224.10-440 to establish that the ultimate burden of persuasion is met by clear and convincing evidence in hearings conducted pursuant to the chapters; require costs and reasonable attorney's fees to be awarded to parties that prevail against the Energy and Environment Cabinet in any action.
Amend KRS 13B.090 to increase the burden of persuasion in all administrative hearings from a preponderance of evidence to clear and convincing evidence; require costs and reasonable attorney's fees to be awarded to parties that prevail against agencies in any action; amend KRS 151.184 and 224.10-440 to establish that the ultimate burden of persuasion is met by clear and convincing evidence in hearings conducted pursuant to the chapters; require costs and reasonable attorney's fees to be awarded to parties that prevail against the Energy and Environment Cabinet in any action.
Create a new section of KRS 150.725 to 150.735 to grant the Department of Agriculture the sole authority to administer and enforce permitting, holding, and fencing requirements of captive cervids in the event of a natural disaster or declared emergency.
Create a new section of KRS 150.725 to 150.735 to grant the Department of Agriculture the sole authority to administer and enforce permitting, holding, and fencing requirements of captive cervids in the event of a natural disaster or declared emergency.
Create a new section of KRS Chapter 134, relating to collection of taxes to establish a quarterly installment payment program; define terms; provide installment payment calculation guidelines; require specific property tax information to be sent to the taxpayer through notifications or made accessible through an electronic system; allow an administrative fee up to 3%; disallow 2% discount for early payment of taxes if taxes paid under quarterly installment payment program; prohibit collection of penalties and interest on installment payments; require the Department of Revenue to promulgate administrative regulations; establish penalties for noncompliance; amend KRS 133.220 to require the sheriff or collector to include specific tax payment information on tax notices; amend KRS 134.015 to conform.
Create a new section of KRS Chapter 134, relating to collection of taxes to establish a quarterly installment payment program; define terms; provide installment payment calculation guidelines; require specific property tax information to be sent to the taxpayer through notifications or made accessible through an electronic system; allow an administrative fee up to 3%; disallow 2% discount for early payment of taxes if taxes paid under quarterly installment payment program; prohibit collection of penalties and interest on installment payments; require the Department of Revenue to promulgate administrative regulations; establish penalties for noncompliance; amend KRS 133.220 to require the sheriff or collector to include specific tax payment information on tax notices; amend KRS 134.015 to conform.
Amend KRS 610.030 to provide that a diversion agreement shall require that a child refrain from conduct that constitutes cause for suspension or expulsion from school; provide that for a child against whom a complaint alleging beyond the control of the school has been filed, the diversion agreement shall require that if the child is suspended or expelled during the diversion, the child will immediately be considered to have failed diversion and be referred to the county attorney for formal court action; repeal KRS 635.020 regarding the creation of the family accountability, intervention, and response teams; amend various sections to conform.
Amend KRS 610.030 to provide that a diversion agreement shall require that a child refrain from conduct that constitutes cause for suspension or expulsion from school; provide that for a child against whom a complaint alleging beyond the control of the school has been filed, the diversion agreement shall require that if the child is suspended or expelled during the diversion, the child will immediately be considered to have failed diversion and be referred to the county attorney for formal court action; repeal KRS 635.020 regarding the creation of the family accountability, intervention, and response teams; amend various sections to conform.