Amend KRS 138.470 to exempt active members of the Armed Forces assigned to Kentucky who are on temporary duty in other locations and members of the Kentucky National Guard from motor vehicle usage tax on vehicles purchased from Kentucky motor vehicle dealers; EFFECTIVE July 1, 2023.
Amend KRS 141.019 to exclude all distributions from military pension plans received by retired members of the United States military and their surviving spouses or former spouses under a survivor benefit plan from income taxation for taxable years beginning on or after January 1, 2023; require reporting by the Department of Revenue; amend KRS 131.190 to conform.
Create new sections of KRS Chapter 405 to establish definitions; provide for parental rights; establish that no governmental entity shall substantially burden the rights of parents unless required by a compelling governmental interest of the highest order and in the least restrictive means; establish specific rights of parents, with some limitations; provide that specific governmental employees shall not encourage or coerce a child to withhold information from a parent; recognize additional rights beyond those enumerated; require local boards of education or boards of directors of public charter schools to adopt specific policies to promote involvement of parents in education; allow the Kentucky Department of Education to provide consultation and model policies that shall not be binding on schools; require a report from the Kentucky Department of Education on the consultation and model policies provided to schools; require obtaining parental consent prior to procuring, soliciting to perform, arranging for the performance of, providing a referral for, or providing medical or mental health services to a child; require verification of identity for remote parental consent; establish limits of the applicability of the requirement; establish a cause of action for violation; establish terms and conditions for the cause of action; waive sovereign, governmental, and qualified immunity; specify applicability; amend KRS 160.715 to provide a procedure for requesting, inspecting, and reviewing specific information held by a school district or public charter school; and amend KRS 214.185 to establish the conditions required for providing medical or mental health services to a minor without consent of the parent or legal guardian; EMERGENCY.
Amend KRS 533.220 to include gender-neutral language.
Amend KRS 211.190 to make water fluoridation programs optional; allow the governing bodies of water systems subject to regulation by the Cabinet for Health and Family Services to decide whether they participate in water fluoridation programs; provide that a water fluoridation program in place on the effective date of the Act continues until action is taken by its governing body to end its participation; provide that any decision regarding participation in a water fluoridation program made by the governing body of a water system shall be binding on all water systems it supplies.
Amend KRS 141.020 to reduce the individual income tax to 4.5% for taxable years beginning January 1, 2023, and to 4% for taxable years beginning January 1, 2024.
Amend KRS 367.890 to remove expiration dates for gift cards.
Provide General Fund moneys in the amount of $16,630,000 in fiscal year 2022-2023 from the Budget Reserve Trust Fund Account to the Department of Veterans' Affairs for construction of the Bowling Green Veterans Center; APPROPRIATION; EMERGENCY.
Create a new section of KRS Chapter 45A to prohibit a governmental body from entering into contracts valued at or above $100,000 with a company that has ten or more employees and discriminates against firearm entities or firearm trade associations; set forth what does and does not constitute discrimination; exempt sole proprietorships.
