Honor the life and legacy of Dr. Martin Luther King, Jr.
Create new sections of KRS Chapter 262 to establish a Healthy Soils Program and a Healthy Soils Program fund in the Department for Natural Resources, Division of Conservation; require the department to provide technical advice and assistance and to assist with soil health assessments and soil health plans; require the commissioner to approve applications for grants and other types of financial assistance under the Healthy Soils Program; authorize the department to promulgate administrative regulations to implement the Healthy Soils Program and the Healthy Soils Program fund; amend KRS 146.100 to require the director of the Division of Conservation to have experience in healthy soil practices; amend KRS 224.71-110 to require the Agriculture Water Quality Authority to promote soil restoration and include an organic agriculture organization among appointments to the authority and add healthy soil practices as a committee; amend KRS 262.010 to define "healthy soil practices," "soil health," "soil health assessment, "and "watershed health"; amend KRS 262.020 to add restoration, biological diversity, watershed health, and healthy soil practices to the purpose of soil and water conservation districts; amend KRS 262.748 and 262.778 to conform; APPROPRIATION.
Amend KRS 15.420 to define "hate crime"; amend KRS 15.440 to require law enforcement agencies to possess a written policy and procedures manual related to hate crimes by January 1, 2023; amend KRS 15.334 and 17.1523 to include the identification and reporting of crimes committed due to the victim's actual or perceived ethnicity, national origin, religion, mental or physical disability, gender identity or expression, or sexual orientation; amend KRS 15.340, 15.460, 15.512, and 15.520 to conform.
Create new sections of KRS Chapter 244 to define terms; establish pre-employment requirements for bouncers; create bouncer training standards; establish agency oversight; prevent confusion as to whether a law enforcement officer is on or off duty; amend KRS 244.120 to prohibit consumption of alcohol by a bouncer during work hours; amend KRS 243.500 to allow revocation or suspension of a license for failure to comply with bouncer restrictions; cite this Act as Christopher's Law; EFFECTIVE January 1, 2023.
Create a new section of KRS Chapter 218A to make possession of a personal use quantity of cannabis exempt from civil or criminal penalty; amend KRS 218A.010 to define "cannabis," "personal use quantity of cannabis," and "cannabis accessory"; amend KRS 218A.1422 regarding cannabis possession to conform; amend KRS 218A.1423 regarding cannabis cultivation to conform; amend KRS 218A.500 regarding drug paraphernalia to exempt personal use cannabis accessories; amend KRS 218A.1421 on cannabis trafficking to exempt personal use quantities; amend KRS 138.872 to exclude personal use quantities from cannabis stamp tax; amend KRS 218A.410 and 533.030 to conform; create a new section of KRS Chapter 431 to allow expungement of certain convictions relating to cannabis.
Appropriate moneys to the State Salary and Compensation Fund to provide an increment of five percent in each fiscal year on the base salary or wages of each eligible state employee within the Executive Branch, the Legislative Branch, and the Judicial Branch; APPROPRIATION; EMERGENCY.
Propose to create a new section of the Kentucky Constitution to guarantee the right of an individual 21 years of age or older to possess, use, buy or sell one ounce or less of cannabis and to cultivate, harvest, and store up to 5 cannabis plants for personal use; and for the production, processing, and sale of cannabis and cannabis-derived products to be controlled by the General Assembly; specify the question to be printed on the ballot; direct the Secretary of State to publish the proposed amendment in a newspaper of general circulation; direct the Secretary of State to certify the proposed amendment to the county clerk of each county.
Create a new section of KRS Chapter 141 to establish a refundable income tax credit for certain volunteer firefighters; declare the purpose of the credit; require annual reporting to the Legislative Research Commission to evaluate the impact of the credit; amend KRS 141.0205 to provide the ordering of the credit; amend KRS 131.190 to allow confidential tax return information to be shared with the Legislative Research Commission.
Create a new section of KRS Chapter 205 to define "eligible recipient" "gross income," "taxable year," and "universal basic income"; create the universal basic income fund within the State Treasury and provide that money remaining in the fund at the end of the fiscal year shall not lapse but will be carried forward into the next fiscal year; establish a universal basic income of $1,000 per month payable from the fund to any eligible recipient unless his or her reported gross income exceeds 100% of the median per capita income for his or her county of residence; establish a Kentucky workers' transitional income of $500 per month payable from the fund to any person who was receiving the universal basic income but became ineligible because his or her reported gross income exceeds 100% of the median per capita income of his or her county of residence for up to 24 months or until his or her reported gross income exceeds 200% of the median per capita income of his or her county of residence; require; that receipt of the universal basic income shall not be considered taxable income or be considered in calculating state tax credits or offset any liabilities or preclude the recipient from receiving other public assistance; amend KRS 141.019 to exclude the universal basic income in calculating a taxpayer's adjusted gross income; APPROPRIATION.
Amend KRS 132.020 to freeze the state property tax rate and eliminate the tax rate reduction for qualified heavy equipment; amend KRS 136.291, 136.500, 136.505, and 136.506 to reinstate the bank franchise tax and exempt financial institutions from corporation income tax and LLET; amend KRS 138.130 to define vapor products and include vapor products in the definition of tobacco products; amend KRS 138.132, 138.135, 138.195, and 138.197 to remove references to vapor products; amend KRS 138.140 to increase the tax on cigarettes, snuff, chewing tobacco, and tobacco products; to remove the vapor products tax; to remove the discount for modified-risk tobacco products; amend KRS 138.143 to require a floor stock tax; amend KRS 138.510 to impose specific surtax amounts on horse racing wagers and to require the revenue generated from the surtaxes to be deposited into the general fund; amend KRS 139.010 to remove boat ramp fees from the list of fees not considered to be taxable admissions; amend KRS 139.200 to remove the tax on small animal veterinary services and to make other various services taxable; amend KRS 139.470 to remove the exemption of gross receipts from the sale of semi-trailers and trailers and to include the new taxable services in the de minimis rule; amend KRS 139.480 to remove the exemption for various types of properties; amend KRS 140.130 to impose an estate tax; amend KRS 141.010 to define married and unmarried individuals and allow a single column return and a single calculation of adjusted gross income with differing thresholds for married and unmarried individuals; amend KRS 141.019 to require a dollar-for-dollar reduction to the retirement income exclusion; to limit the itemized deduction amount for all itemized deductions except for the charitable contribution deduction; to ignore the special rules for capital gains invested in opportunity zones; amend KRS 141.020 to establish graduated tax rate brackets and a phase-out based on income level; amend KRS 141.081 to increase the standard deduction; amend KRS 141.066 to expand the family size tax credit; amend KRS 141.040 to increase the tax rate to 7%; amend KRS 141.0401 to lower the threshold amounts for determining the tax amount owed; amend KRS 141.120 to reinstate the three-factor apportionment formula and include a throw-back rule; amend KRS 141.039 to eliminate the deferred tax deduction; amend KRS 141.201 to sunset the election for consolidated reporting; amend KRS 141.202 to alter the filing requirement basis from waters-edge to world-wide; amend KRS 141.383 to reduce the annual cap; amend KRS 141.433 to sunset the new markets tax credit; amend KRS 142.303 to eliminate the cap on calculation of gross receipts; amend KRS 138.146, 139.260, and 154.61-020 to conform.
