Kentucky Bills

Amend KRS 304.39-020, relating to personal injury protection benefits, to modify requirements for certain medical expenses paid by a reparation obligor; amend KRS 304.39-130 to increase the allowable weekly reimbursement for work loss and other loss; amend KRS 304.39-210 to establish requirements for a reparation obligor paying medical expenses and a person submitting and collecting medical expenses; create a new section of KRS Chapter 15 to provide the Attorney General with concurrent jurisdiction in the investigation and prosecution of offenses under KRS 304.47-020; amend KRS 304.47-020 to conform; create a new section of Subtitle 47 of KRS Chapter 304 to require the insurance commissioner to publish an annual insurance fraud report; direct that certain provisions apply to basic and added reparation benefits issued or renewed on or after the effective date of the Act.

Amend KRS 197.020 to establish that the Department of Corrections shall not be required to promulgate administrative regulations regarding the death penalty; establish that execution protocols and procedures may be prescribed by internal policy, memorandum, or another form of action; amend KRS 13A.105 to conform; make technical corrections.

Create a new section of KRS Chapter 605 to establish requirements that the Cabinet for Health and Family Services shall determine for all children in the care and custody of the cabinet whether each child is receiving or eligible for earned federal benefits administered by the United States Social Security Administration or the United States Department of Veterans Affairs, including survivor or dependent benefits; require the cabinet to establish a program to be called the Success Sequence Savings and Disbursement Plan; require the promulgation of administrative regulations to implement the new requirements.

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.

Create a new section of KRS Chapter 156 to make findings and declarations about locally driven innovation and the intent of the General Assembly to permit flexibility for school districts to improve practices; amend KRS 156.161 to modify the waiver process and the waiver authority of the Kentucky Board of Education; require the Kentucky Department of Education to assist local boards of education in the development of waiver requests; specify the analysis the department shall provide to the state board in reviewing a local board's waiver request; establish a process for a local board to submit a request for a school or program to be identified as a school of innovation with a set of waivers that operate collectively; provide protections for school districts that rely on waiver assistance from the department; create a new section of KRS Chapter 156 to require the state board to establish a list of expedited waivers; establish the expedited waiver process and authority; require the state board to annually review all waivers granted to determine necessary changes to administrative regulations or statutes or identify new best practices; amend KRS 157.360 to conform; create a new section of KRS Chapter 160 to establish the school of innovation pilot project; establish the school of innovation pilot project fund; provide procedures for the operation of the pilot project; conclude the pilot project on June 30, 2028; require the department to annually report information and findings from the pilot project to the Legislative Research Commission.

Create new sections of KRS Chapter 194A to establish the Kentucky statewide health data utility; define terms; establish purposes and a restricted fund for the utility; require the executive director of the Office of Data Analytics to be responsible for the development, implementation, operation, and maintenance of the utility, contract with a consortium of public health colleges to operate and govern the utility, and promulgate administrative regulations to carry out those duties; establish functions and content of utility; create a consortium of public health colleges; establish duties of consortium in operating and governing the utility; establish administration and operation requirements for the consortium; establish the Kentucky Health Information Technology Board; require the board to establish policies and procedures for the sharing and submission of health information, approve data control, governance, and privacy practices, and advise the executive director and the consortium; require the utility's participants to comply with health information sharing and submission requirements within certain timeframes; require the secretary of the Cabinet for Health and Family Services to enforce the mandatory reporting requirements for the utility's participants; establish enforcement powers of secretary including civil penalty assessment; require the consortium and the executive director to make annual reports relating to the utility; amend KRS 194A.030, 194A.101, 194A.103, 194A.095, 205.640, 205.6489, 211.474, 214.375, and 311A.190 to conform; repeal KRS 216.2920, 216.2921, 216.2923, 216.2925, 216.2927, and 216.2929, relating to health data collection; establish timeframe for making initial appointments, and provide for staggered appointments to the board; 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 in the Medicaid program as required under KRS 205.5372(1); EFFECTIVE, in part, July 1, 2028.

Create a new section of KRS Chapter 205 to define terms; establish an annual Medicaid state plan and Kentucky Children's Health Insurance Program state plan legislative review process; EMERGENCY.

This is a ceremonial resolution (SR 128), not a policy bill. It honors William "Will" Prebble Coomes, a 2024 Nelson County High School graduate and DWE Electrical employee who died in January 2026. The resolution expresses the Senate's sympathy and directs the chamber to adjourn in his memory. It has no policy impact or direct effect on any laws or individuals beyond this formal tribute.

This resolution (SR 119) formally honors the American College of Obstetricians and Gynecologists (ACOG) for its 75th anniversary and commends its members for their work in women's healthcare. It does not create new laws or policies; instead, it is a ceremonial gesture expressing appreciation for ACOG’s national contributions to clinical practice, education, and advocacy. The resolution specifically acknowledges ACOG’s role in improving maternal health and patient care, including the work of its 556 Kentucky members. The Senate will send a copy of the resolution to ACOG as a symbolic expression of support.

Amend KRS 433.900 to define terms relating to secondary metals recyclers; repeal and reenact KRS 433.902 to require secondary metals recyclers to be licensed; create new sections of KRS Chapter 433 to provide for the licensing of secondary metals recyclers by the Motor Vehicle Commission (commission); require the commission to submit an annual report to the Legislative Research Commission; authorize the commission to promulgate administrative regulations; amend KRS 433.906 to conform; repeal, reenact, and amend KRS 433.890 as a new section of KRS Chapter 433 to require specified recyclers to enter a report into the LeadsOnline database for all metals transactions and keep a register that contains specified information; amend KRS 433.892 to add failure to enter a report into the LeadsOnline database; amend KRS 514.110 to establish that the intentional failure to enter a report into the LeadsOnline database or maintain the information in a register as required shall be prima facie evidence that a person knew property was stolen; amend KRS 433.894 to add the purchase or sale of copper telecommunication wire in any form or any metal property clearly identified as belonging to a telecommunications company, unless the purchase or sale is excluded from the record keeping requirements for metals transactions; repeal and reenact KRS 190.010 to define terms and alphabetize definitions relating to recyclers; make technical corrections; amend KRS 190.030 to require automobile, vehicle, or machinery recycler, or material recycler establishments to be licensed; repeal, reenact, and amend KRS 177.910, 177.912, 177.915, 177.925, 177.935, 177.940, and 177.950 as new sections of KRS Chapter 190 to provide for the licensing of recyclers by the commission rather than the Department of Highways; amend KRS 190.990 to set forth penalties for violations; amend various other sections to conform; repeal KRS 177.905 and 177.920; allow businesses with a certificate of registration from the Department of Professional Licensing or a permit from the Department of Highways to continue to engage in business in this Commonwealth for a period not to exceed 90 days following the effective date of the Act; require a secondary metals recycler to surrender a certificate of registration upon receipt or denial of a license from the commission; require an automobile, vehicle, or machinery recycler, or material recycler to surrender a permit from the Department of Highways upon receipt or denial of a license from the commission; EMERGENCY.

Amend KRS 164.321 to increase the membership of the Kentucky Community and Technical College System (KCTCS) board of regents to a total of 17; reduce the terms of membership on a board of regents to 4 years; reduce the number of members allowed to reside in 1 county to 1 member; specify that the nonteaching member of a board of regents shall not be an employee who supervises more than 2 employees or reports directly to the president; specify that a member of a board of regents may be removed if the member does not attend 3 consecutive regularly scheduled meetings and the president requests the member's removal; amend KRS 164.350 to authorize the board of the KCTCS review the president's biennial budget and the budget planning and implementation processes; amend KRS164.365 to make technical corrections; amend KRS 164.580 to distinguish the responsibilities of the president of the KCTCS; create a new section of KRS Chapter 164 to require the president of the KCTCS to employ a chief financial officer and to specify the responsibilities of the chief financial officer; amend KRS 164.583 to make technical corrections; amend KRS 164.591 to require the president of the KCTCS to present a plan for review by the board of regents when considering the reduction, expansion, or creation of colleges, campuses, or programs, allow the president to conditionally implement the plan upon approval of the Council on Postsecondary Education; require KCTCS to submit a report to the appropriate committees of the General Assembly regarding the plan; require final approval of the plan by the General Assembly; require the KCTCS to submit a report to the Legislative Research Commission for referral to the appropriate committees regarding the properties utilized by the KCTCS; amend KRS 164.600 to define "campus" and "chancellor"; create a board of advisors for the KCTCS made up of the chancellor of each college of the system and others as appointed by the president; specify the responsibilities of the chancellor of each college; amend other sections of KRS Chapter 164 to conform; repeal KRS 164.586, 164.587, 164.594, 164.602, and 164.5833; provide for staggering of initial appointments.

Amend KRS 150.170 to require the Kentucky Department of Fish and Wildlife Resources to issue a minimum of 5 deer destruction permits to any landowner, spouse, dependent child, or their designee whose lands or personal property have been damaged by wildlife; establish provisions for the renewal of deer destruction permits; require the department to issue a deer permit for the taking of 1 additional antlered deer during a hunting season to any requesting individual; amend KRS 150.390 to allow any licensed or permitted person to take antlerless deer for a period of 10 days following the conclusion of a muzzle-loading gun season; EMERGENCY.