Amend KRS 138.220 to set a single excise tax on gasoline and special fuels; set initial base rate at 29.6 cents per gallon (cpg); subject tax to annual adjustment; eliminate references to taxation on the average wholesale price of gasoline and the supplemental tax on gasoline and special fuels; require annual notification to motor fuel dealers of the adjusted rate of the excise tax on gasoline and special fuels for each upcoming fiscal year; amend KRS 138.660 to set the initial base rate for the heavy equipment motor carrier surtax for gasoline at 2.2 cpg for fiscal year 26-27 and 4.3 cpg for fiscal year 27-28 and set the rate for special fuels at 3.6 cpg for fiscal year 26-27 and 7.2 cpg for fiscal year 27-28; subject the surtax to annual adjustment; create a new section of KRS Chapter 138 to define "taxes"; provide a mechanism for annual adjustment of the excise tax on gasoline and special fuels and the heavy equipment motor carrier surtax based on changes in the National Highway Construction Cost Index 2.0; allow these taxes to increase or decrease no more than 5% from one year to the next, subject to the statutory minimums; amend KRS 186.018 to increase the fee for a driving history record from $3 to $6; amend KRS 186.020 to eliminate the requirement to present a vehicle's registration receipt when renewing the vehicle registration and allow mail or online registration renewal with no additional fee; amend KRS 186.040 to eliminate the $30 county clerk fee for motor carrier registrations on vehicles in excess of 44,000 pounds; increase the county clerk fee for motor vehicle registrations from $6 to $8; amend KRS 186.050 to increase to state fee for motor vehicle registrations from $11.50 to $22; increase other state registration fees; provide for a $10 late charge for vehicle registrations not renewed within 30 days of expiration; make technical correction; amend KRS 186.162, 186.180, and 186.240 to conform; amend KRS 186.531 to set the reinstatement fee for a suspended operator's license at $100 and provide for distribution of funds; amend KRS 281A.150 to increase reinstatement fees for suspended CDLs from $50 to $100; amend KRS 186A.130 and 186A.245 to set the fee for an initial title at $25, the fee for a duplicate or replacement title at $10, and the fee for a speed title at $40, and adjust the distribution of fees between the Transportation Cabinet and the county clerk; amend KRS 189.574 to increase to fee for state traffic school from $15 to $50; create a new section of KRS Chapter 174 to create the multimodal transportation fund, specify allowable uses for moneys in the fund; amend KRS 177.320 and 177.365, regarding allocation of a portion of fuel tax revenue to county road aid funds and municipal road aid funds; change the revenue-sharing formula on the portion of fuel tax revenue available for revenue sharing which exceeds $825 million in any year from 18.3% to counties and 7.7% to cities to 13% for each fund; amend KRS 176.080 to establish limitations and awarding of single bid construction contracts the exceed, engineer's estimates, require reporting of such contracts; amend KRS 176.210 to prohibit the Department of Highways from revealing the identities of eligible bidders on a project until the project bid letting; amend KRS 138.210 to delete the definitions for "average wholesale price," "average wholesale floor price," and "quarterly survey value"; amend KRS 138.695, 138.270, 42.409, 234.320, 234.380, and 186A.035 to conform; repeal KRS 138.228, regarding the calculation of average wholesale price of gasoline, KRS 138.4602, regarding determination of total consideration on vehicles purchased between 2009 and 2014, and KRS 175.505, regarding the debt payment acceleration fund for turnpike authority debt; EFFECTIVE, in part, July, 1, 2026, and January 1, 2027; EMERGENCY.
Amend KRS 139.470 to exempt gross receipts derived from aircraft sold and delivered in this state to a resident of another state from sales and use tax; EFFECTIVE August 1, 2026.
Amend KRS 139.010, relating to sales and use taxes, to define "ammunition," "antique firearm," "body armor," firearm," "firearm muffler or silencer," "firearm-related accessory," "firearm safety course," "firearm safety device," and "firearm storage device"; amend KRS 139.480 to exempt ammunition, antique firearms, body armor, firearms, firearm-related accessories, firearm safety courses, firearm safety devices, firearm storage devices, noise cancelling ear protection, and admissions or program fees related to certain firearm-related activities; EFFECTIVE August 1, 2026.
Amend KRS 139.010, relating to the sales and use taxes, to define "menstrual discharge collection devices"; amend KRS 139.480 to exempt from sales and use tax the sale or purchase of menstrual discharge collection devices; apply to sales or purchases made on or after August 1, 2026, but before August 1, 2030; require the Department of Revenue to report annually to the Interim Joint Committee on Appropriations and Revenue the total exemptions claimed for the previous fiscal year; amend KRS 131.190 to allow the Department of Revenue to report to the Legislative Research Commission.
Amend KRS 139.010, relating to the sales and use taxes, to define terms; amend KRS 139.480 to exempt from sales and use tax the sale or purchase of baby bottles, baby wipes, breast pumps, breast pump collection and storage supplies, breast pump kits, diapers, incontinence products, and menstrual discharge collection devices; apply to sales or purchases made on or after August 1, 2026, but before August 1, 2030; require the Department of Revenue to report annually to the Interim Joint Committee on Appropriations and Revenue the total exemptions claimed for the previous fiscal year; amend KRS 131.190 to allow the Department of Revenue to report to the Legislative Research Commission.
Amend KRS 139.495 to define "educational or charitable institution" and "religious institution"; exempt purchases and sales of tangible personal property, digital property, or services made by qualifying religious institutions from state sales and use taxes; make technical changes.
Amend KRS 139.480, relating to the sales and use taxes, to exempt bees used in a commercial enterprise for the production of honey or wax for sale or for the pollination of crops, and certain items used in that pursuit; EFFECTIVE August 1, 2026.
Propose to create a new section of the Constitution of Kentucky to exempt from state and local excise, sales, and use taxes food, food ingredients, prescription drugs, residential utilities, and on-farm utilities; provide ballot language; submit to voters for ratification or rejection.
