Direct the Kentucky Department of Education to study expanding access to free and reduced-price school meals at schools that participate in the National School Lunch Program and the School Breakfast Program.
Amend KRS 132.4851 to exempt motor vehicles assessed under KRS 132.485 from state property taxes beginning on or after January 1, 2027; amend KRS 132.020 to conform.
This bill amends Kentucky law to improve transparency for regional wastewater commissions by requiring them to publicly display financial records on a searchable website. The updated records must include details such as payee names, expenditure amounts, budget information, and audit results, with updates required at least monthly and retention for three years. Additionally, the bill mandates that these commissions register with the Department for Local Government and comply with existing state financial reporting requirements. This change directly affects regional wastewater commissions and their commissioners, who must now make their spending information more accessible to the public.
Propose to amend Section 170 of the Constitution of Kentucky to exempt property owned by seniors who are 65 years of age or older and property owned by a former member of the United States Armed Forces, including the National Guard, who is 100% service-connected combat-related disabled and, upon his death, property owned by his or her surviving spouse; apply to property assessed on or after January 1, 2027; provide ballot language; submit to voters for ratification or rejection.
Create new sections of KRS Chapter 138 to define terms; impose a 4% state retail regulatory license fee on all alcoholic beverage and cannabis-infused beverage sales to consumers by alcoholic beverage retailers; establish procedures and duties of retailers; impose state wholesale regulatory license fees on alcoholic beverages and cannabis-infused beverages and state retail regulatory license fees on kratom, hemp-derived, and cannabinoid products; set out regulatory license fee rates, deductions for timely filing and payment, and licensee duties; amend KRS 211.285 to fund the alcohol wellness and responsibility education fund with 0.5% of the collected state retail regulatory license fees; create a new section of KRS Chapter 217 to establish Department for Public Health laboratory and testing standards and procedures; amend KRS 241.010 to define "state or national conference" and redefine "alcoholic beverages"; amend KRS 241.069 to delete outdated language; amend various sections of KRS Chapter 243 to establish state license fees for new and existing license types; limit licensee discipline to only the specific license in question; establish a souvenir package license for distillers; authorize distillers, small farm wineries, and microbreweries to allow leashed dogs on their premises; allow caterers and special temporary auction licensees at state and national conferences; modify the privileges for various licensees, including a wholesaler, Class B distiller, and special agent or solicitor; add references to the new tax structure and statutes; modify requirements for public notice of a license application; sunset existing excise, wholesale, and other taxes on July 1, 2027, as they relate to alcoholic beverages and cannabis-infused beverages; repeal and reenact KRS 243.075, relating to local regulatory license fees, to allow any moist or wet city or county to impose the fee; authorize audits of each city's or county's regulatory license fee fund by the Auditor of Public Accounts for the most recent 10 years; describe audit penalties for cities and counties that fail to substantially comply; direct cities and counties to reduce the regulatory license fee to 3% within 4 years; limit future cities and counties to a 1% regulatory license fee; amend KRS 244.080 to permanently prohibit a retail license from using a premises if the licensee sold to minors at that premises 3 or more times in 24 months; amend KRS 244.585 to establish limitations for agreements between distributors and breweries or microbreweries; amend KRS 131.250, 139.010, 243.045, 243.430, 243.790, 243.850, and 243.990 to conform; EFFECTIVE, in part, July 1, 2027; EMERGENCY.
This bill amends Kentucky law to clarify that investor-owned water utility systems are eligible to receive financial assistance from the state's infrastructure revolving fund. The legislation specifically updates the legal text to include these utilities alongside governmental agencies for infrastructure construction and acquisition projects. The bill establishes clear rules for how the fund operates, including loan terms, interest rate limits, and requirements that funds remain separate and dedicated to their stated purposes. It also allows the fund to supplement existing federal wastewater assistance programs and mandates that the state authority inform eligible entities about available funding options.
Repeal KRS 6.945, relating to a restriction on the authority of the General Assembly to require cities to make expenditures or levy taxes; amend KRS 65.504 to conform.
Create a new section of KRS Chapter 160 to establish the calendar and procedures for a district superintendent and local board of education to adopt a school district budget; require that a budget must include a reserve of not less than 2%; amend KRS 156.200 to authorize the commissioner of education to examine the expenditures, business methods, accounts, financial accounts, and educational records of a local board of education to enforce state law, and to take certain actions upon reason to suspect waste, fraud, fiscal mismanagement, or inaccurate accounts; establish parameters for the commissioner of education when considering an examination; authorize the commissioner of education to require additional training or financial reports to correct issues; provide for oversight by the Kentucky Board of Education; amend KRS 157.440, 160.390, 160.460, 160.470, 160.473, 160.530, 160.550, and 424.250 to conform.
Amend KRS 91A.080 to exempt large group health insurance policies newly offered on or after January 1, 2027, from the local government license fee or tax imposed upon insurance companies.
Create a new section of KRS Chapter 151B to require no less than 85% of general fund appropriations to the Office of Adult Education to be used for programs fulfilling the adult education mission and goals of the office; amend KRS 151B.403 to require a qualifying test to obtain a High School Equivalency Diploma to offer a written or paper test administration.
