Rep. Emily Callaway

Create a new section of KRS Chapter 383 to allow a property owner or his or her authorized agent to request a law enforcement officer to immediately remove a person unlawfully occupying a residential dwelling or other structure under certain circumstances; provide criminal and civil immunity to law enforcement officers and property owners acting in good faith; create a civil cause of action for wrongful removal; create a new section of KRS Chapter 523 to establish the offense of making a false statement to detain real property.

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.

Create a new section of KRS Chapter 411 to define terms and establish limitations on "deep fakes"; create a new section of KRS Chapter 413 to establish a statute of limitations for an action filed for the unlawful dissemination of a deep fake; create a new section of KRS Chapter 519 to establish a criminal penalty for illegally disseminating a deep fake.

Amend KRS 141.019 to exclude all distributions from military pension plans received by retired members of the United States military and National Guard and their surviving spouse or former spouse under a survivor benefit plan from income taxation for taxable years beginning on or after January 1, 2026, but before January 1, 2030; require reporting by the Department of Revenue; amend KRS 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.

Create a new section of KRS Chapter 177 to define "acknowledgment sign" and "sponsorship agreement"; allow the Transportation Cabinet to enter into sponsorship agreements with private entities to sponsor welcome centers and rest areas on the interstate and state highway system; direct that all contributions shall be used on maintenance and upkeep of the welcome center or rest area; require the Transportation Cabinet to promulgate administrative regulations to establish a sponsorship policy and process to enter into sponsorship agreements.

Amend KRS 164.295 to permit Eastern Kentucky University to offer doctor of osteopathic medicine degrees required for professional practice and licensure in osteopathic medicine.

Amend KRS 138.470 to exempt from motor vehicle usage tax any vehicle purchase outside the state by a veteran or member of the United States Armed Forces while that person was on active duty.

Amend KRS 531.335, relating to possession or viewing of matter portraying a sexual performance by a minor, to provide that the sexual performance may be by a computer-generated image of a minor; provide that any person convicted of possession or viewing of matter portraying a sexual performance by a minor shall not be released on probation or parole without serving 85 percent of the sentence imposed.

Amend KRS 158.192 to require the local board of education to allow parents and guardians an opportunity to orally recite passages from materials, programs, or events subject to appeal; require immediate removal of the material, program, or event if the board denies a parent or guardian the opportunity to orally recite passages.