Kentucky

Amend KRS 141.019 to establish an individual income tax exclusion for amounts contributed to a Kentucky Saves account for taxable years beginning on or after January 1, 2027, but before January 1, 2031; create a new section of KRS Chapter 141 to establish the parameters for the Kentucky Saves exclusion and to establish the Kentucky Saves tax credit; define terms; require the Department of Revenue to report annually on the exclusion and tax credit; amend KRS 141.0205 to provide ordering of the tax credit; amend KRS 131.190 to allow the Department of Revenue to report on the exclusion and tax credit.

Amend KRS 342.0011, relating to workers' compensation, to expand the definition of "injury" to include psychological injuries for police officers, firefighters, emergency medical services personnel, front-line staff members, or members of the National Guard; create a new section of KRS Chapter 342 to establish when psychological injuries are valid workers' compensation claims when not a direct result of a physical injury.

Create a new section of KRS Chapter 237 to define "ammunition" and "firearm"; require an owner or other person lawfully in possession of a firearm or any person who sells ammunition to report the loss or theft of the firearm or ammunition to a law enforcement agency; create a new section of KRS Chapter 411 to establish civil liability against a person who fails to report the loss or theft of a firearm if knowingly another person is injured by the use of the lost or stolen firearm; establish civil liability against a person who furnishes a firearm to a minor if the minor causes the injury or death of another by the use of the firearm; amend KRS 411.155 to conform.

Create a new section of Subtitle 17A of KRS Chapter 304 to define terms; require health plans to provide coverage for scalp cooling systems used in connection with chemotherapy treatment for breast cancer; suspend the coverage requirement's application to qualified health plans if the state would be required to make cost defrayal payments; amend KRS 304.17A-099 to conform; amend KRS 304.17C-125, 164.2871, and 18A.225 to require limited health service benefit plans, self-insured employer plans provided by the governing board of a state postsecondary education institution, and the state employee health plan to comply with the coverage requirement for scalp cooling systems; provide that certain provisions apply to health plans issued or renewed on or after January 1, 2027; EFFECTIVE, in part, January 1, 2027.

Adjourn in honor and loving memory of the victims of UPS Airlines Flight 2976, and recognize the efforts of first responders and other agencies that responded to the crash.

Create new sections of KRS Chapter 311 to establish reproductive rights and define terms; amend KRS 18A.225 to remove the prohibition of insurance coverage for abortion; amend KRS 39A.180 to allow the Governor to suspend statutes related to abortion during a declared emergency; amend KRS 156.496 to allow a school district to operate a family resource center that provides abortion counseling; amend KRS 205.010 to permit financial aid for an abortion; amend KRS 205.510 to include abortions or induced miscarriages as medical care; amend KRS 205.560 to allow medical aid payments for abortion; amend KRS 211.603 to allow money in the rape crisis center trust fund to be used for abortion services or education; amend KRS 212.275 to allow health departments to dispense medication for an abortion; amend KRS 213.101 to remove various reporting requirements; amend various sections to remove penalties associated with performing abortions; amend various sections to conform; repeal, reenact, and amend or repeal and reenact KRS 311.783, 311.7710, 311.820, 311.780, 311.810, to conform; repeal KRS 15.241, 213.098, 213.172, 213.174, 213.176, 216B.0435, 216B.200, 216B.202, 216B.204, 216B.206, 216B.208, 216B.210, 304.5-160, 311.710, 311.715, 311.720, 311.723, 311.724, 311.725, 311.727, 311.728, 311.731, 311.732, 311.733, 311.735, 311.750, 311.760, 311.765, 311.770, 311.7701, 311.7702, 311.7703, 311.7704, 311.7705, 311.7706, 311.7707, 311.7708, 311.7709, 311.7711, 311.772, 311.7731, 311.7733, 311.7734, 311.7735, 311.7736, 311.7737, 311.7739, 311.774, 311.7741, 311.7743, 311.781, 311.7811, 311.782, 311.784, 311.7841, 311.785, 311.786, 311.787, 311.790, 311.800, 311.821, 311.822, 311.823, 311.824, 311.825, 311.826, 311.827, 311.830, 311.992, and 315.315; EFFECTIVE, in part, January 1, 2027.

Create a new section of KRS Chapter 61 to define "Jail Enforcement Model," "Task Force Model," and "Warrant Service Officer Model"; require local law enforcement and the Kentucky State Police to enter into agreements with the United States Immigration and Customs Enforcement to participate in programs established under section 287(g) of the Immigration and Nationality Act, 8 U.S.C. sec. 1357.

Direct the Transportation Cabinet to designate a bridge on Kentucky Route 363 in Laurel County as the Les Leatherman Memorial Bridge.

Create a new section of Subtitle 17A of KRS Chapter 304 to define terms; require health benefit plans to provide coverage for counseling interventions for pregnant and postpartum persons at increased risk of perinatal depression, including persons who have suffered a miscarriage or stillbirth; suspend the coverage requirement's application to qualified health plans if the state would be required to make cost defrayal payments; amend KRS 304.17A-099 to conform; amend KRS 205.522, 205.6485, 164.2871, and 18A.225 to require Medicaid, the Kentucky Children's Health Insurance Program, self-insured employer plans provided by the governing board of a state postsecondary education institution, and the state employee health plan to comply with the coverage requirement for counseling interventions; provide that certain provisions apply to health benefit plans issued or renewed on or after January 1, 2027; require the Cabinet for Health and Family Services or Department for Medicaid Services to obtain federal approval if it is determined that such approval is necessary and comply with notice requirements; provide authorization from the General Assembly to make changes in the Medicaid program as required under KRS 205.5372(1); EFFECTIVE, in part, January 1, 2027.

Adjourn in honor and loving memory of David Delvin Drake.

Create new sections of KRS Chapter 367 to define terms; prohibit persons who own 50 or more single-family rental homes in the Commonwealth of Kentucky from purchasing additional single-family homes in the Commonwealth of Kentucky except for use by the person as a residence; limit the purchase restriction to single-family homes that have been advertised for sale for less than 90 days or less than 30 days if the purchaser qualifies as a small business; exempt nonprofit corporations from prohibition on the purchase of single-family homes; provide that a violation is also a violation of KRS 367.170; provide for joinder of certain parties with joint and several liability in enforcement actions.

Propose to amend Section 145 of the Constitution of Kentucky to prohibit persons from voting who are determined to be mentally incompetent by a court of competent jurisdiction and such determination has not been set aside; provide ballot language; submit to voters for ratification or rejection.

Amend KRS 205.520 to establish that it is the policy of the Commonwealth to provide Medicaid eligibility for all residents of the Commonwealth who may be eligible under federal law; amend KRS 205.6312 to require the establishment of cost-sharing requirements in the Medicaid program to the extent required under federal law; require the Governor to commission an independent third-party analysis of the current Medicaid expansion; require the Cabinet for Health and Family Services or the Department for Medicaid Services to seek federal approval if it is determined that such approval is necessary; provide authorization from the General Assembly to make changes the Medicaid program as required under KRS 205.5372(1).

Create a new section of KRS Chapter 141 to establish a refundable Kentucky child credit for taxpayers with qualifying children under the age of 6; authorize a maximum credit of $1,000 per qualifying child for individuals with income below $50,000 for single taxpayers and $100,000 for married taxpayers filing jointly; provide that individuals with incomes above the specified thresholds may be eligible for a reduced child credit; amend KRS 141.0205 to order the credit; amend KRS 131.190 to allow the Department of Revenue to report on the credit.

Amend KRS 141.020 to establish a graduated tax rate for net income of $300,000 or less; establish a flat tax rate of 6% for net incomes in excess of $300,000; and remove provisions relating to tax rate reduction procedures.

Direct the Transportation Cabinet to designate a portion of Kentucky Route 7 in Perry County as the Jean Ritchie Memorial Highway.

Appropriate $355,000,000 in fiscal year 2026-27 to the rural hospital operations and facilities revolving loan fund; APPROPRIATION; EMERGENCY.

Direct local school districts to provide a one-time payment of $2,000 to certified employees, excluding superintendents, in each year of the 2026-2028 biennium, and a one-time payment of $1,000 to classified employees in each year of the 2026-2028 biennium; appropriate $153 million from the Budget Reserve Trust Fund account in each year of the 2026-2028 biennium to the Learning and Results Services budget unit to provide the payments; authorize the Department of Education to pro rata reduce payments if the appropriation is insufficient; APPROPRIATION; EMERGENCY.

Amend KRS 367.3611 to define "automated-decision system," "base price," "individualized data," and "surveillance pricing"; amend KRS 367.3617 to prohibit any controller under the Kentucky Consumer Data Protection Act from engaging in surveillance pricing, or offering, setting, or displaying a price for a good or service to a consumer using an automated-decision system that is based, in whole or in part, on individualized data; provide that the Act may be cited as the Kentucky Price Fairness Act.

Create new sections of KRS Chapter 337 to require employers to give employees a good-faith estimate of the employee's work schedule, maintain a voluntary standby list of employees who wish to work additional hours, post weekly schedules at least 7 days in advance, and provide certain rest periods for employees from being scheduled; allow employees to identify time limitations for scheduling work hours; require compensation for employer changes to the schedule; set forth unlawful practices; amend KRS 337.990 to establish a penalty for violations.

Create new sections of KRS Chapter 160 to establish a process for the creation of new independent school districts from a persistently underperforming school district; define terms; establish the process for a local legislative body where a persistently underperforming school district is located to place the question of creating new independent districts and local boards of education on the ballot; specify the requirements for the questions and the board of education provisional election; establish the initial terms of office for the interim board of education; establish the transition of authorities from the originating district board of education to the boards of both the altered originating district and the new independent district; require the Kentucky Department of Education to calculate assets and liabilities of the originating district for division to the new independent districts; authorize the originating district to maintain control and use of assets until the scheduled transfer to the new independent districts and authorize the continued payments of debts; establish a negotiation process between the originating district and the new independent districts to resolve the division of the originating district's assets and liabilities; establish a deadline for the negotiation to conclude; provide a process for resolution of disagreements; establish a deadline for the transfer of all assets and debts; authorize the originating district to continue to assess and collect taxes for all districts until the close of the tax year in which the new independent districts are fully operational; provide for the distribution of collected taxes during the transition period; require the county judge/executive to call the newly elected interim boards of new independent districts to meet; allow the interim board to request assistance from the Kentucky Department of Education; establish the transition process for new independent districts to become fully functional; allow the interim board to submit a waiver request for a statute or administrative regulation to the Kentucky Board of Education; authorize the interim board to enter into service contracts with another school district during the transition; establish a process for the interim board to vote to terminate the establishment of the new independent district due to financial nonviability during the transition; establish the transition from an interim board to a fully functional board of the new independent district; require the continued collection of taxes restricted to the payment of debt or interest; waive the requirement for school-based decision making for the first year of operations of the new independent district; require the interim board of the new independent district to develop a transition plan and establish the requirements of the plan; create a new section of KRS Chapter 157, relating to state formula funding calculations, to establish a projection model for the first year of full operations of the new independent district and the altered originating district.

Create a new section of KRS 311.710 to 311.820 to define terms; establish privacy protections for a woman seeking reproductive health care outside of the Commonwealth; establish protections for any person or entity assisting a woman seeking reproductive health care outside of the Commonwealth; establish a civil cause of action for violations; waive sovereign immunity protections of the Commonwealth.

Amend KRS 164.786 to include a proprietary school in the definition of "participating institution" for the purpose of the Dual Credit Scholarship Program; amend KRS 164.787 to include a proprietary school in the definition of "eligible institution" for the purpose of the Work Ready Kentucky Scholarship Program.

Amend KRS 337.415 to define "crime," "immediate family," and "victim"; prohibit employers from discharging or retaliating against an employee who is a crime victim when the employee takes leave to attend proceedings associated with the prosecution of the crime; require an employee to give an employer reasonable notice to take leave when practicable; provide guidelines for use of paid leave; require the employer to maintain confidentiality of records and communication with employee crime victim; create a private right of action for improper discharge, discrimination, retaliation, or failure to maintain confidentiality; amend KRS 337.990 to establish penalties for violations by an employer.

Amend KRS 61.7991 to add current members of the General Assembly and their immediate family members to the definition of "covered person"; authorize standing for a civil action for injunctive or declaratory relief for unauthorized disclosure; provide that the removal of information does not apply to required disclosures under KRS Chapter 6 or 61.