Rep. Jason Nemes

Maddy summaryHB 1 reduces Kentucky's individual income tax rate from 4% to 3.5% for taxable years beginning on or after January 1, 2026. This change directly affects all Kentucky residents who file individual income tax returns. The bill permanently lowers the rate for the specified tax years, with the reduction taking effect after a review process that confirmed fiscal conditions were met. Governor Andy Beshear signed the bill into law on February 6, 2025 (Acts Ch. 1), making it effective for 2026 tax filings.

Amend KRS 446.350 to define "government" and "substantially burden"; outline procedures and relief that may be sought if statute is violated; outline procedures and relief for any inmate who alleges a violation of this statute; establish duties and authority of the Attorney General; apply to laws adopted before or after the effective date of this statute; include severability clause; waive sovereign, judicial, and governmental immunity; waive qualified immunity under specified circumstances.

Amend KRS 164.295 to permit Murray State University to offer doctor's degrees required for professional practice and licensure in veterinary medicine.

Amend KRS 411.100, relating to a city's liability for damage done during the course of a riot, to provide that any form of local government shall be liable for damage done during the course of a riot if they could have prevented the damage; amend KRS 411.110, relating to a city's liability for any injury that results from any defect of any bridge, street, sidewalk, or other public thoroughfare, to provide that any form of local government shall be liable for any injury that results from any defect of any bridge, street, sidewalk, or other public thoroughfare.

Maddy summaryHB 118 permits Western Kentucky University (WKU) to offer up to five research doctoral degree programs, including Doctor of Philosophy (PhD) programs, in fields directly tied to Kentucky's workforce and economic needs. This amendment to Kentucky law (KRS 164.295) specifically overrides a previous restriction that barred comprehensive universities like WKU from granting PhDs, except for limited exceptions. The bill requires WKU to demonstrate alignment with workforce demands and ensure new programs do not reduce funding for existing academic programs at other public universities. The change directly affects WKU's academic offerings and its ability to expand graduate education in targeted disciplines.

Create a new section of 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, 2026, but before January 1, 2036; 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.

Amend KRS 139.495 to exempt purchases and sales of tangible personal property, digital property, or services made by qualifying resident nonprofit educational, charitable, or religious institutions from state sales and use taxes.

Amend KRS 314.042 to create the provisional advanced practice registered nurse applicant license; amend KRS 314.121 to require APRNs and registered nurses experienced in long-term care on the Board of Nursing; amend KRS 314.131 to allow the exective director of the Board of Nursing to hire officers and other personnel with the approval of the board; and repeal KRS 314.193, which creates the Advanced Practice Registered Nurse Council.

Amend KRS 218B.010 to revise the definition of "bona fide practitioner-patient relationship"; amend KRS 218B.020 to require the Board of Physicians and Advisors to assist the Cabinet for Health and Family Services in developing a Medicinal Cannabis Advisory Pamphlet; amend KRS 218B.035 to prohibit vaping cannabis products on any form of public transportation, in any public place, or in any place of public accommodation, resort, or amusement; amend KRS 218B.045 to permit private religious schools to refuse to enroll a student who is a cardholder; allow, instead of require, local boards of education and the boards of directors of public charter schools to establish policies related to the use of medicinal cannabis on school property; require such policies, if established, to include a process by which a school nurse or other school administrator may refuse to administer medicinal cannabis to a student who is a cardholder; require the administration of medicinal cannabis on school property to occur out of view of other students; amend KRS 218B.050 prohibit a medicinal cannabis practitioner from providing a written certification for the use of medicinal cannabis to a patient who is taking a prescription drug that contraindicates the use of medicinal cannabis; amend KRS 218B.055 to require that an application for a registry identification card to include a written certification issued not more than 60 days prior to the date of the application; amend KRS 218B.065 to require the Cabinet for Health and Family Services to conduct a criminal background check on each application for a registry identification card solely to determine if the applicant was previously convicted of a disqualifying felony offense; amend KRS 218B.070 to require a medicinal cannabis practitioner to notify the Cabinet for Health and Family Services if he or she has knowledge that a patient has died, ceased to suffer from a qualifying medical condition, or is no longer likely to receive safe and effective therapeutic or palliative benefits from the use of medicinal cannabis; amend KRS 218B.110 to establish a requirement that dispensaries provide cardholders with a copy of the Medicinal Cannabis Advisory Pamphlet; amend KRS 218B.130 to revise the process for initiating a public question related to medicinal cannabis business operations; amend KRS 218B.140 to require the Cabinet for Health and Family Services to establish a medicinal cannabis adverse drug effects reporting system and to produce the Medicinal Cannabis Advisory Pamphlet; amend 2023 Ky. Acts ch. 146 (2023 SB 47), sec. 42, to establish a new effective date of August 1, 2024, for KRS 139.480, 218A.1421, 218A.1422, 218A.1423, 218B.015, 218B.030, 218B.090, 218B.095, 218B.100, 218B.105, 218B.110, 218B.115, 218B.120, 218B.125, and 218B.155; EFFECTIVE, in part, August 1, 2024.

Amend KRS 403.190 to state that criminal misconduct against the other spouse may be considered in the disposition of marital property; provide that a spouse who is convicted of committing a felony against the other spouse shall not be entitled to claim retirement or life insurance as marital property; EMERGENCY.