Create a new section of Subchapter 20 of KRS Chapter 154 to establish the rural building and job creation revolving fund; specify uses of the fund to assist with compliance risk mitigation for the New Markets Tax Credits Program, or to issue low-interest loans to assist with construction of new buildings or renovations of existing buildings for lease to target wage economic development projects; require the Cabinet for Economic Development to report on the fund; create a new section of Subchapter 12 of KRS Chapter 154 to require the cabinet to work with the workforce liaison appointed by the president of the Kentucky Career and Technical College System to promote jobs created in the Commonwealth as a result of incentive programs; require the cabinet to conduct a feasibility and impact study on interstate reciprocity between state economic development programming; amend the general fund appropriation authorized in 2022 Ky. Acts ch. 199, Part I, B, 1.,(12) to not lapse and carry forward; APPROPRIATION; EMERGENCY.
Create a new section of Subchapter 32 of KRS Chapter 154 to establish a tiered county system for eligible companies to receive incentives under the Kentucky Business Investment Program; amends KRS 154.32-010 to define "tier"; amends KRS 154.32-020 and 154.32-040 to conform; amend KRS 154.32-050 to specify tiering procedures; amend KRS 154.32-060 to require the Kentucky Economic Development Finance Authority to identify and certify or decertify the tiers for all counties on an annual basis into 4 tax credit tiers; provide that the incentives available under this subchapter be determined based on the county where the economic development project is located by an approved company; provide a county's tier will be based on a 5 year average of its unemployment rate and population ranking; amend KRS 154.32-090, 154.61-010, 154.61-020, and 141.383 to conform.
Amend KRS 141.383 and 154.61-020 to allow that any unallocated portion of the $75 million credit cap be carried forward for utilization in subsequent calendar years for high-impact motion pictures or entertainment productions; amend KRS 154.12-280 to require the Kentucky Film Office to review applications, notify applicants of additional information needed, and forward applications to the Cabinet for Economic Development and the Kentucky Film Leadership Council; amend KRS 154.12-282 to update functions and purposes of the Kentucky Film Leadership Council; amend KRS 154.61-010 to define terms and revise definitions; provide that a motion picture or entertainment production eligible for credit includes a video game, music video, or commercial; amend KRS 154.61-020 to increase the minimum amount of qualifying expenditures and qualifying payroll expenditures that must be expended by an approved company to qualify for tax incentives; require, in addition to current reports, the submission of a certified audit by an approved company within 180 days of completion of production.
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.
Authorize the Office of State Budget Director to release a portion of the moneys previously appropriated for the Kentucky Water and Wastewater Assistance for Troubled or Economically Restrained Systems Program; EMERGENCY.
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.
Amend KRS 158.4433 to move the school mapping data program to the Kentucky 911 Services Board, specify responsibility for mapping data accuracy walk-through; amend KRS 65.7629 and 158.442 to conform; APPROPRIATION; EMERGENCY.
Amend KRS 65.013 to define terms; expand the prohibition on using tax dollars to advocate for or against a public question on the ballot to prohibit using any resources, and to explicitly apply prohibition to school districts, regional educational cooperatives, and recalls on a ballot; establish a criminal penalty and a prohibition against holding a position of public trust or profit for 10 years for a person found guilty of violating the prohibition; create a cause of action for a citizen aggrieved by a violation of the prohibition; establish a statute of limitations to commence suit and the appropriate venue; provide when the suit accrues; specify damages recoverable per violation; allow for class action; include a prohibition against holding a position of public trust or profit for 10 years for a person held civilly liable; amend KRS 48.025 and 132.017 to conform.
The Transportation Cabinet Budget: Detail Part I, Operating Budget; detail Part II, Capital Projects Budget; detail Part III, Funds Transfer; detail Part IV, Transportation Cabinet Budget Summary; APPROPRIATION.
This joint resolution establishes the final four years of Kentucky's Six-Year Road Plan, working alongside related bills from the 2026 Regular Session. It directly affects road construction projects across multiple counties by specifying detailed funding allocations and project scopes for various highway improvements. The bill lists specific road segments, including bypasses, intersections, and multi-mode transportation projects, with associated costs and funding sources for each location. By codifying these projects into state law, the resolution provides a formal framework for implementing infrastructure development through fiscal year 2032.
