HB 82 modifies Kentucky's tax code to exclude capital gains and capital losses from the sale or exchange of currency (like foreign coins) or bullion (precious metals) from taxable income. This change directly affects Kentucky residents and businesses that buy, sell, or trade physical currency or precious metals, such as gold or silver coins. The bill amends Section 141.019 of Kentucky law to implement this exclusion, effective for tax years starting January 1, 2027. It removes these transactions from state income tax calculations, aligning Kentucky's treatment with federal rules for such sales.
Amend KRS 15.760 to allow Commonwealth's attorneys to employ as victim advocates individuals with a bachelor's degree in any field or a high school diploma and 2 years of experience; require victim advocates to enroll in training provided by the Attorney General's Office of Victims Advocacy within 30 days of hire; amend KRS 69.350 to allow county attorneys to employ as victim advocates individuals with a bachelor's degree in any field or a high school diploma and 2 years of experience; require victim advocates to enroll in training provided by the Attorney General's Office of Victims Advocacy within 30 days of hire.
Propose to create a new section of the Constitution of Kentucky to create spending limits and restrictions on imposing new taxes, tax rate increases, fees, or extension of expiring taxes; provide ballot language; submit to voters for ratification or rejection.
Amend KRS 317A.010 to allow fixed or mobile beauty salons, esthetic salons, nail salons, and limited beauty salons; amend KRS 317A.020 and 317A.145 to consider any type of mobile salon a "facility" and a "premises"; amend KRS 317A.060 to require the Board of Cosmetology to set the standards for mobile and fixed salons and establish inspection schedules; direct any administrative regulations to balance licensee and public interests; amend KRS 317A.050 and 317A.155 to conform.
Create a new section of KRS Chapter 100 to define "accessory dwelling unit"; allow accessory dwelling unit as a permitted use in all residential zones; prohibit a planning unit from adopting regulations which would not allow a property owner to have 1 accessory dwelling unit on the owner's property, impose requirements on accessory dwelling units different than those placed on single-family homes, or assess additional fees on accessory dwelling units; allow a planning unit to enforce regulations that require notification of the construction of a new accessory dwelling unit, prohibit more than 1 accessory dwelling unit on a property, assess a one-time fee of $250 at the time the accessory dwelling unit is created, and prohibit the accessory dwelling unit's use as a short-term rental.
Amend KRS 341.370 to prohibit disqualification from benefits for workers unemployed as a result of domestic violence and abuse, dating violence and abuse, sexual assault, or stalking; create a new section of KRS Chapter 341 to direct the secretary of the Education and Labor Cabinet to promulgate administrative regulations; amend KRS 341.125 to require the secretary to provide training to personnel who process claims related to domestic or dating violence and abuse, sexual assault, or stalking and to report to the Legislative Research Commission annually the number of claims paid involving domestic or dating violence and abuse, sexual assault, or stalking; amend KRS 341.360 to conform; amend KRS 341.530 to charge benefits to pooled account for workers displaced from employment through domestic or dating violence and abuse, sexual assault, or stalking; amend KRS 341.550 to prevent benefit payments from pooled account from impacting an employer's experience rating.
Amend various statutes to remove references to public charter schools; repeal various sections of KRS Chapter 160 and KRS 161.141 relating to public charter schools.
Amend KRS 189.2226, regarding overweight allowances for hauling of building materials for homes, to require any builder of 10 or more homes in a 1 mile radius to apply for a permit before the person may operate under the exemptions; require all persons applying for a permit issued under this section to enter into a cooperative agreement with the Transportation Cabinet; allow the Transportation Cabinet to require a bond as part of the cooperative agreement; require funds collected under a cooperative agreement to be used for maintanence of state roads covered under the cooperative agreement.
Create a new section of KRS Chapter 278 to define terms and require a utility to submit a disconnection plan to the Public Service Commission that prohibits the utility from suspending residential service during extreme weather conditions; make the disconnection plan available on both the commission and the utility's website.
Amend KRS 527.010, relating to firearms, to define "securely locked container" and make technical corrections; create a new section of KRS Chapter 527 to prohibit unlawful storage of a firearm; establish elements of the crime as recklessly allowing access to an unsecured firearm by a minor; establish the crime as a Class B misdemeanor unless a physical injury or death results, in which case it is a Class A misdemeanor; provide that an affirmative defense exists if a minor obtained the firearm through the minor's unlawful entry; provide that the Act may be cited as the Baby Dre Gun Safety Act.
Create a new section of KRS Chapter 277 to define "light engine"; require a crew of at least 2 persons during operation of a train or light engine; amend KRS 277.990 to include penalties on railroad companies for crews of less than 2 persons.
Amend KRS 258.005 to define "veterinarian" and "veterinary technician"; amend KRS 258.015 to require that a Kentucky-licensed veterinary technician authorized to vaccinate a dog, cat, or ferret against rabies be under the direct supervision of a veterinarian that is located on the premises of the facility.
