Rep. Michael Meredith

Affirm Kentucky's support for the State of Israel and the Israeli people and condemn the October 7, 2023, attack by Hamas.

Establish that a candidate who has filed nomination papers on or before January 5, 2024, and whose precinct name or number has changed since November 8, 2023, due to reapportionment and precinct establishment shall not be disqualified based solely on precinct name or number designation; RETROACTIVE to November 8, 2023; EMERGENCY.

Create a new section in KRS Chapter 141 to define terms; establish a tax deduction for contributions made to an eligible savings account by a first-time home buyer and allow an exclusion from income for any interest earned from an eligible savings account of a first-time home buyer effective for taxable years beginning on or after January 1, 2025, but before January 1, 2035; require the Department of Revenue to report to the Legislative Research Commission and the Interim Joint Committee on Appropriations and Revenue; amend KRS 141.019 and 131.190 to conform.

Amends KRS 158.6455 to create a tiered implementation of English language learners into the accountability system.

Adjourn the Senate and honor and loving memory of the 39 victims of the flooding in Eastern Kentucky.

Amend KRS 141.020 to reduce the individual income tax rate to 4% for taxable years beginning on or after January 1, 2023, and provide a further rate reduction in future years if certain thresholds of total general fund receipts are exceeded, provide that the tax rate shall not exceed a reduction of more than one percentage point in a calendar year, and eliminate the tax credit for a fiduciary and an estate; amend KRS 139.010 to define terms; amend KRS 139.200 to impose sales tax on certain services; amend KRS 139.482 to remove the exemption of sales and use tax on charges for admission to historical sites; amend KRS 139.310 to impose the use tax on certain services; amend KRS 139.340 to conform; amend KRS 139.470 to only allow an exemption of residential utilities for the resident's place of domicile, lower the de minimis threshold to $3,000 for the selling of certain services; amend KRS 281.010 to define terms; amend KRS 281.630 to require a peer-to-peer car sharing certificate; create a new section of KRS Chapter 138 to impose an excise on the privilege of providing a motor vehicle for sharing or for rent within the Commonwealth; amend KRS 138.462 to conform; create a new section of KRS Chapter 139 to exclude the gross receipts from the additional taxable services imposed if derived from a contract executed on or before the date of introduction; create a new section of KRS Chapter 91A to define terms; amend various section of KRS Chapter 91A to conform; amend KRS 155.440 to define terms; amend KRS 153.450 to conform; amend KRS 142.400 to define terms; amend KRS 65.060 to conform; amend KRS 45A.077 to extend the time that a public-private partnership may be established without approval by the General Assembly; amend KRS 131.130 to prohibit the Department of Revenue from collecting any consumer debt owed for health care goods and services; create a new section of KRS Chapter 138 to impose a tax on electric vehicle power distributed in this state by an electric vehicle power dealer; amend KRS 186.050 to require the county clerk to collect the battery reclamation and mitigation fees; create a new section of KRS Chapter 138 to impose the battery reclamation and mitigation fees on an electric vehicle or a hybrid vehicle; provide various revenue measures for the operation of certain state agencies, the exemption of state and local tax on water withdrawal fees, and the deposit of certain taxes; provide if any provision is held invalid, the invalidity shall not affect the other provisions.

Establish KRS Chapter 239A and create new sections to define “adjusted gross revenue,” “beginner,” “cabinet, “confidential information,” “entry fee,” “fantasy contest,” “fantasy contest operator," “fantasy contest participant," “highly experienced player,” “immediate family,” “location percentage,” “net poker revenue,” “online poker,” “person,” “principal stockholder,” “rake,” “registered fantasy contest operator,” “script,” “secretary,” and “wager”; establish requirements for registration as a fantasy contest operator; require the Public Protection Cabinet to promulgate administrative regulations for the operation of fantasy contests; establish the wagering administration fund and direct the uses of that fund; require an annual audit of fantasy contest registrants; establish requirements for fantasy contest procedures; require any person offering online poker in the Commonwealth to have a license from the cabinet and require the cabinet to promulgate administrative regulations prescribing requirements for licensure including geolocation software, age verification, and security and accounting standards; amend KRS 230.210 to define "sports wagering"; create new sections of KRS Chapter 230 to require the racing commission to institute a system of sports wagering at tracks; limit the types of events upon which wagers may be placed; amend KRS 230.215 to declare the intent to allow citizens to enjoy sports wagering and allow the racing commission to promulgate administrative regulations prescribing conditions under which sports wagering is to be conducted; amend KRS 230.225, 230.240, and 230.260 to include sports wagering; create a new section of KRS Chapter 230 to establish sports wagering licensure requirements; amend KRS 230.320 to conform; amend KRS 230.361 to include sports wagering; amend KRS 230.3615 to conform; create a new section of KRS Chapter 138 to define “adjusted gross income” and impose a tax on sports wagering; amend KRS 230.362, 230.363, 230.364, 230.365, 230.366, 230.369, 230.371, 230.372, 230.373, 230.374, and 230.750 to conform; create a new section of KRS Chapter 230 to prohibit participants from wagering on events in which they participate and to prohibit tampering with the outcome of a sporting event; amend KRS 230.990 to provide penalties for participants who wager on sporting events or tamper with the outcome of a sporting event; amend KRS 243.500 to exempt sports wagering and online poker; amend KRS 525.090 to exempt sports wagering; amend KRS 528.010 to exempt fantasy contests, sports wagering, and online poker and the devices used in the conduct of those forms of wagering; amend KRS 528.020, 528.070, and 528.080 to exempt fantasy contests, sports wagering, and online poker; create a noncodified section to assert that the provisions of the Act are severable; APPROPRIATION.

Propose to amend Section 181 of the Constitution of Kentucky to permit the General Assembly to authorize a county, city, town, or municipal corporation to assess and collect local taxes and fees that are not otherwise in conflict with the Constitution; provide ballot question with proposed amendment; submit to voters for ratification or rejection.

Amend KRS 441.265 to require a prisoner in a county jail to begin paying fees from the prisoner's booking date; require a jail to reimburse and waive fees if a prisoner is not convicted of any charges; require the Department of Corrections to annually adjust the maximum room and board fee of $50 per day based on changes in the Consumer Price Index; set procedure by which automatic deductions from a prisoner's canteen account may be made by the jail.

Create new sections of KRS Chapter 224A to making findings and declarations of the General Assembly regarding the need for funding for public funding for drinking water and wastewater systems; establish a water management assistance fund which is administered by the Kentucky Infrastructure Authority to provide assistance for both capital and non-capital expenses of governmental entities that provide public drinking water and wastewater services to the public; describe the various non-capital expenses that the fund can provide funding for; amend KRS 91A.040 to make permissive the requirement for the Finance and Administration Cabinet to place a hold on the funds to cities for nonperformance of required financial audits and statements; amend KRS 224A.011 to include private water associations under the definition of "governmental agency"; amend 224A.035 to authorize the Kentucky Infrastructure Authority to make non-capital expenditure from funds that it governs; and amend KRS 224A.040 to allow expenditure for non-capital expenditures that improve the technical, managerial, or operational capacity of public drinking water and wastewater systems and allow for the purchase of obligations if the purchase does not cause interest on current or future state agency obligations to be included in gross federal income for federal tax purposes.