Kentucky Bills

HB 545 authorizes payment of $208,000+ in previously approved claims against Kentucky that remained unpaid due to expired budget funds or missing procurement paperwork. The bill directs state funds to specific vendors and individuals, including companies like Murtco Inc. and legal entities like the University of Kentucky Research Foundation, for claims audited and approved under existing law but not paid for technical reasons. It creates a one-time appropriation to settle these outstanding obligations, declaring an emergency to expedite payments. This is a procedural funding measure, not a new policy, directly affecting the named claimants who have pending approved claims.

HB 262 modifies Kentucky law to allow small certified public accounting (CPA) firms to continue using the names of deceased or retired owners in their firm name, removing prior restrictions. This change directly affects small CPA firms with multiple owners, enabling them to maintain their established identity after an owner leaves due to death or retirement. The key provision amends KRS 325.380(6) to explicitly permit keeping the names of one or more retired or deceased owners in the firm name, regardless of whether other owners remain. This update simplifies continuity for small firms without altering licensing requirements or other regulatory provisions.

Amend KRS 325.290 to allow retired certified public accountant (CPAs) to offer certain uncompensated services to the public; require retired CPAs who wish to offer limited services to complete a continuing professional education waiver based on retirement before practicing; amend KRS 325.330 to conform.

Amend KRS 16.220, relating to confiscated firearms sold at public auction, to add airport safety and security department to the list of agencies that are eligible to receive grant funds from the Kentucky Office of Homeland Security for purchasing body armor and other necessary equipment.

Amend KRS 13A.010 to define "full review"; amend KRS 13A.030, 13A.270, 13A.280, 13A.290, and 13A.300 to establish the procedures for the informational review of an administrative regulation by the Administrative Regulation Review Subcommittee or any other legislative committee; make separate processes for full reviews compared to informational reviews; require promulgating agencies to be present and cooperate with informational reviews; allow deferrals of informational reviews under designated circumstances; amend KRS 13A.335 and 67.767 to conform; EMERGENCY.

HB 1 reduces Kentucky's individual income tax rate from 4% to 3.5% for taxable years beginning on or after January 1, 2026. This change directly affects all Kentucky residents who file individual income tax returns. The bill permanently lowers the rate for the specified tax years, with the reduction taking effect after a review process that confirmed fiscal conditions were met. Governor Andy Beshear signed the bill into law on February 6, 2025 (Acts Ch. 1), making it effective for 2026 tax filings.

Amend KRS 132.017 to define "next regular election" as it pertains to placing on the ballot the question on whether a local property tax rate shall be levied to specify that the election may occur in the same or a subsequent calendar year as the levy; require the question to the voters to be framed to ask whether the voter is for the levy of the property tax rate; make technical corrections.

Amend KRS 116.112 to allow the Secretary of State to enter into agreements on behalf of the State Board of Elections to further voter list maintenance practices; require that a voter confirm his or her residence has changed either through a letter submitted to the State Board of Elections or a form provided by the State Board of Elections on its website; amend KRS 116.145 to increase the fee for registration of voters from 25 cents to one dollar; amend KRS 117.035 to provide that appointed members of a county board of elections shall serve four year terms that expire June 30 of the year following a presidential election; provide that a member of the county board of elections appointed by the State Board of Elections may be removed for just cause; increase the amount of compensation for members of the county board of elections to not less than $50 for each day the board meets; amend KRS 117.065 to require that the county board of elections shall establish the voting place for each precinct not later than January 15 of each year; allow the county board of elections to designate certain buildings as voting places on election day and all days of early voting; amend KRS 117.066 to require petitions to consolidate precincts be submitted at least 120 days before a primary election and that the approved petitions shall apply for the entire year; amend KRS 117.076 to allow any person prevented from voting in person at the polls on election day and from casting a no-excuse in-person absentee ballot because of absence from the county of his or her residence to cast an excused in-person absentee ballot; amend KRS 117.085 to require that mail-in absentee ballots be mailed to a student's residence or current address at the educational institution where he or she is enrolled; require that mail-in absentee ballots for persons incarcerated in jail who have been charged with but not convicted of a crime be sent to the correctional facility where he or she is in custody; require county clerks to keep lists of persons who return absentee ballots; require the county clerk to send a copy of the lists to the State Board of Elections and Secretary of State; prohibit the lists from being made public until after the close of business hours on the day of a primary or regular election; require that the county clerk and Secretary of State keep a record of the number of votes cast; amend KRS 117.235 to prohibit persons from electioneering within 100 feet of a mail-in absentee drop-box or receptacle for 45 days before any election; amend KRS 117.265 to prohibit any candidate who is disqualified in a primary from running for the same office in the regular election; amend KRS 117.275 to require that the copy of the precinct-by-precinct summary of tabulation showing the results from each precinct include votes cast during all absentee voting; amend KRS 117.295 to allow the county clerk to dispose of video surveillance of voting equipment after 60 days; require that the keys to voting equipment and ballot boxes remain in the possession of the county clerk; amend KRS 117.343 to increase the reimbursement to the county clerk from the State Board of Elections for necessary costs to not more than one dollar and 50 cents per registered voter; amend KRS 117.345 to require the State Board of Elections to direct the State Treasurer to provide county treasurers 50 cents per voter; amend KRS 117.389 to remove the 30-day restriction for county clerks to have automatic tabulating equipment tested; amend KRS 117A.070 to inform voters who have applied after seven days before an election for a military-overseas ballot of their ability to use a federal write-in absentee ballot; amend KRS 118.125 to remove the requirement that a candidate's precinct be listed on his or her notification and declaration oath; amend KRS 118.345 to prohibit any candidate who is disqualified in a primary from running for the same office in the regular election; amend KRS 118.415 to remove references to participation by the Attorney General in the formation of a ballot question for a proposed constitutional amendment; amend KRS 118.445 to allow the Secretary of State to designate the location where presidential electors shall convene on the first Tuesday after the second Wednesday in December after their election; amend KRS 118.740 to require copies of certain proclamations or writs of election be forwarded by mail to the sheriff of a county at least 63 days before an election and that the sheriff shall give notice at least 56 days before the day of an election; amend KRS 118.770 to require that certain certificates of nomination be filed at least 56 days before an election; amend KRS 118A.060 to require names of judicial candidates be printed on the ballot in accordance with the requirements in KRS 118.129; amend KRS 118A.090 to conform; amend KRS 118A.100 to remove language to clarify that this chapter applies to a vacancy in office; amend KRS 160.180 to require that members of a board of education shall sign an affidavit and provide proof evidencing his or her completion of twelfth grade; amend KRS 160.190 to require candidates for school board vacancies to file nominating petitions not later than the second Tuesday in August preceding the regular election, and to file declarations of intent in accordance with KRS 117.265; require the State Board of Elections to reappoint appointed members of the county boards of elections whose terms expire on June 30, 2024 for a term of one year to expire on June, 20, 2025; APPROPRIATION; EMERGENCY.

Create new sections of KRS 186.400 to 186.640 to: require the Transportation Cabinet to establish a driver licensing regional office in each senatorial district; allow third-party entities to apply to the Transportation Cabinet to be approved to accept applications for certain identity documents; allow third-party entities to charge a fee for services provided; require the Kentucky State Police to offer written instruction permit testing in counties without a permanent driver licensing office that coincides with Transportation Cabinet visits to those counties to offer in-person licensing services; require the state police to collect certain data on appointments and customers served and report to the Interim Joint Committee on Transportation by October 31, 2025; EFFECTIVE, in part, July 1, 2025.

Amend KRS 314.042 to create the provisional advanced practice registered nurse applicant license; amend KRS 314.121 to require APRNs and registered nurses experienced in long-term care on the Board of Nursing; amend KRS 314.131 to allow the exective director of the Board of Nursing to hire officers and other personnel with the approval of the board; and repeal KRS 314.193, which creates the Advanced Practice Registered Nurse Council.

Create a new section of KRS Chapter 403 to define terms; establish procedures; and establish parenting time credit; amend KRS 403.211 to establish which parent owes the initial $250 in medical expenses; amend KRS 403.090, 403.212, 403.740, 405.430, and 406.025 to conform; repeal KRS 403.2121, relating to child support obligations based upon parenting time.

Create a new section of KRS Chapter 311A to establish the emergency medical services education grant program under the Kentucky Board of Emergency Medical Services to be used for student tuition support, agency support, and emergency medical services training or educational institution support.