AN ACT relating to children's early learning services taxing districts.

Create new sections of KRS Chapter 65 to authorize the establishment of children's early learning services taxing districts; define terms; provide a method and alternative method for the creation of each district and the funding of the district to be set at a maximum of 10 cents per 100 dollars of assessed property valuation; specify the board membership; require compliance with special purpose governmental entity reporting requirements; establish oath and expenses for directors; allow the employment of an attorney for the board; establish the authorities of the district; specify dissolution of the district and withdrawal of membership of cities and counties that are a part of the district.