Amend KRS 132.017, relating to the process for a recall of a local ad valorem tax rate, to define "school nickel tax rate"; require a petition process for recalling the levy of a school nickel tax rate; remove other taxes levied by local governmental entities from the petition process requirements; require an ad valorem tax levied by a local governmental entity and a general tax rate levied by a local board of education to be voted upon by the voters if the tax rate produces more than 4% in revenues over the revenues produced by the compensating tax rate; require the suspension of the ordinance, order, resolution, or motion levying the tax rate until after the required election; allow a local governmental entity or a local board of education to cancel a required recall election by reconsidering the levy and instead levying a tax rate that produces no more than 4% in revenues over the revenues produced by the compensating tax rate; specify ballot and public notification requirements for the election; provide that if a tax rate is recalled, the compensating tax rate shall be levied; amend KRS 68.245, 75A.050, 132.018, 132.023, 132.027, and 160.470 to conform; make technical changes; EFFECTIVE January 1, 2027.
Create a new section of KRS Chapter 158 to define "feminine hygiene product"; require each public school and public charter school that includes any of grades 4 through 12 to provide free feminine hygiene products to female students; require each local board of education and public charter school board of directors to adopt policies relating to the distribution of free feminine hygiene products.
Amend KRS 161.155 to allow school district employees to use sick leave for observance of religious holidays not otherwise included on the school's calendar if the employee submits a personal statement verifying the observance and gives advance notice to the district; permit local school districts to compensate teachers and employees prior to retirement for accrued accumulated sick leave above 15 days at up to 30% of the teacher's or employee's daily wage; provide that compensation for sick leave compensated prior to retirement shall not impact retirement benefits or contributions to the Teachers' Retirement System or County Employees Retirement System and shall be considered as payment for services rendered; require the Kentucky Department of Education to annually report to the Legislative Research Commission on school districts who have established a program to compensate unused sick leave prior to retirement; amend KRS 78.616 and 161.220 to conform and to make technical amendments.
Create a new section of KRS Chapter 164 to define terms; establish a proactive postsecondary admissions program to be managed by the Council on Postsecondary Education; require each public postsecondary education institution in Kentucky to establish the minimum academic qualification for prospective admission to the institution and implement the common online application approved by the council by July 1, 2027; require the Kentucky Department of Education and each certified nonpublic school to submit a compiled list with designated information of all high school students who most recently completed their junior year to the council and the Kentucky Center for Statistics on or before September 1 of each year; require the KHEAA to submit the KEES award amounts of public and certified nonpublic high school students to the council on or before September 1 of each year; direct the council to send a personalized prospective admissions letter notifying each eligible high school student of each public postsecondary education institution in Kentucky where the recipient qualifies for prospective admissions, provides instructions for the recipient to apply for full admission, and of the student's KEES scholarship amount; provide that the personalized letter shall not constitute a guarantee of admission; retain the right for public postsecondary education institutions to perform a comprehensive reviews of all admissions applications internally; create a new section of KRS Chapter 151 to direct the Kentucky Center for Statistics to collaborate with the Kentucky Department of Education and the Council on Postsecondary Education to publish annual data on academic and workforce outcomes; amend KRS 164.020 to direct the Council on Postsecondary Education to establish a common online application and maintain a website for students to apply to Kentucky public postsecondary institutions through the common online application.
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.
Create a new section of KRS Chapter 158 to authorize participation in a public school interscholastic extracurricular activity by an at-home private school student; establish criteria for participation; require a parent, guardian, or teacher of an at-home private school student participating in a public school interscholastic activity to verify the student's academic progress; declare a public school student who does not make academic progress at a public school and withdraws and enters an at-home private school program ineligible for participation in an interscholastic activity for the remainder of the school year; provide that the Act may be cited as the Play Fair Kentucky Act.
Amend KRS 164.786 to define "eligible high school apprentice" and "eligible registered teacher apprenticeship program"; include eligible registered teacher apprenticeship programs in the dual credit scholarship program; establish student and school district eligibility and participation requirements in the eligible registered teacher apprenticeship scholarship program.
Create a new section of KRS Chapter 141 to establish a nonrefundable credit against the tax imposed under KRS 141.020 for qualifying contributions made to a Kentucky Educational Savings Plan trust account in accordance with the guidelines in 26 U.S.C. sec. 529; for taxable years beginning on or after January 1, 2027, but before January 1, 2031; amend KRS 141.0205 to provide the ordering of the tax credit; amend KRS 131.190 to allow the department to report on the credit.
Amend KRS 164.7879 to require the Kentucky Higher Education Assistance Authority to annually adjust the Kentucky education excellence scholarship (KEES) based on the Consumer Price Index; permit the authority to annually adjust KEES supplemental awards based on the Consumer Price Index; require that KEES award adjustments be paid at the most recent calculation for the academic term in which a student utilizes their award; prohibit decrease in KEES awards; amend various statutes to conform.
Create a new section of KRS Chapter 141 to establish the employer student loan repayment credit, equal to 50% of the amount paid by an employer on an eligible student loan of a qualified employee effective for taxable years beginning January 1, 2026, but before January 1, 2030; amend KRS 141.0205 to order the credit; amend KRS 131.190 to allow the Department of Revenue to report on the credit.
