Honor the 75th anniversary of the independence of the State of Israel.
Recognize March 2023 as Developmental Disabilities Awareness Month.
Create a new section of KRS Chapter 141 to establish a refundable renter tax credit for taxable years beginning on or after January 1, 2024, but before January 1, 2028, in the amount of 25 percent of the qualified rent payments made during the taxable year, not to exceed $1,000; amend KRS 141.0205 to order the tax credit; amend KRS 131.190 to allow reporting by the Department of Revenue.
Recognize the last day of February, the day connecting Black and Women's History Months, as a day to honor Black women.
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 164.740 to 164.7891 to establish a coal-county paramedic scholarship to be administered by KHEAA; establish a fund in the State Treasury to be administered by KHEAA for providing coal-county paramedic scholarships; APPROPRIATION.
Amend KRS 141.019, relating to the individual income tax, to increase the retirement distribution exclusion from $31,110 to $41,110 for taxable years beginning on or after January 1, 2024.
Amend KRS 141.020, to change the individal income tax rates for taxable years beginning on or after January 1, 2024.
Create a new section of KRS Chapter 210 to define "sexual orientation and gender identity change efforts," "mental health professional," and "public funds"; prohibit mental health professionals from engaging in sexual orientation and gender identity change efforts with a person under 18 years of age, a person who is 18 years or older who is an adult as defined in KRS 209.020, or a ward as defined in KRS 387.510; require violations to be subject to board discipline; prohibit public funds from being used for sexual orientation and gender identity change efforts; create a new section of KRS Chapter 211 to require the Department for Public Health and the Department for Behavioral Health, Developmental and Intellectual Disabilities to develop, produce, and disseminate educational materials regarding sexual orientation and gender identity change efforts; permit the cabinet to contract for the educational materials; cite as the Youth Mental Health Protection Act; EMERGENCY.
Amend KRS 186.162, relating to special license plates, to include veterans with at least a 50% service-connected disability in the fee exemption.
