Rep. Al Gentry

Create a new section of KRS Chapter 198A to create the affordable housing loan pool fund to be administered by the Kentucky Housing Corporation to provide rehabilitation and construction loans to eligible entities; specify terms and process; create a new section of KRS Chapter 194A to create the homelessness prevention fund to be administered by the Cabinet for Health and Family Services for continuum of care funds; specify eligible uses and eligible entities; amend KRS 198A.080 to modify criteria for housing development loan fund, require notice of eligible funds, and allow expenditure of funds for technical and administrative costs; create new section of KRS Chapter 198A to establish parameters by which the Kentucky Housing Corporation shall review and approve the affordable housing credit; create a new section of KRS Chapter 141 to establish the affordable housing credit; amend KRS 141.0205 to order the credit; amend KRS 131.190 to allow the Department of Revenue to report on the credits; repeal, reenact, and amend KRS 141.437 to reinstate the ENERGY STAR home credit to allow, in addition to prior credits, credit for the construction of an ENERGY STAR multifamily building; repeal, reenact, and amend KRS 141.435 to define terms; repeal, reenact, and amend KRS 141.436 to establish updated requirements for an energy efficiency credit; amend KRS 141.0205 to conform; amend KRS 131.190 to conform; amend KRS 139.480 to exempt the sale or purchase of new modular homes and new manufactured homes from sales and use tax on and after July 1, 2025 and before July 1, 2036 if they are to be used as a single-family residence and permanently affixed to real estate; amend KRS 142.400 to impose a 1% statewide surtax on the rental of accommodations when charged by the owner of the property or by a person facilitating the rental of the property and deposit the receipts from the surtax into the Kentucky affordable housing trust fund; amend KRS 42.580, 142.402, 142.404, 142.406, and 198A.190 to conform; amend KRS 132.810 to increase the frequency of the property tax homestead exemption cost of living adjustment to annually instead of biennially; create a new section of KRS Chapter 100 to define terms; allow religious institutions to develop affordable housing with only a ministerial submission to review by a planning unit for compliance with the provisions of the section if the development is on land owned by a religious institution, exclusively contains affordable housing for a period of 10 years, and contains fewer than 25 units; allow for religious institutions to propose an affordable housing development exceeding 25 units but require a public meeting and approval by the planning commission; allow the Kentucky Housing Corporation to provide technical and advisory resources to a religious developer; create a new section of KRS Chapter 383 to provide automatic expungement of records in actions for forcible entry and detainer; amend KRS 383.250 to provide for sealing of records; amend KRS 198A.027 to allow appropriations to be used for homeless initiatives; appropriate $104 million from the Budget Reserve Trust Fund account for various affordable housing initiatives; repeal KRS 65.874 and 383.198; APPROPRIATION.

Create a new section of KRS Chapter 141 to establish an eligible caregiver tax credit against the tax imposed in KRS 141.020; amend KRS 141.0205 to order the credit; amend KRS 131.190 to allow the Department of Revenue to report on the credit.

Amend KRS 78.5520 to redefine "hazardous position" to include code enforcement and zoning inspection personnel employed by a consolidated local government for the purposes of benefits of the County Employees Retirement System.

Amend KRS 336.130 to delete references restricting rights of public employees to organize, associate collectively, or strike; amend KRS 336.180 to redefine "labor organization" and delete definitions of "candidate," "committee," "contributing organization," "contribution," "election," "electioneering communications," "employer," "fundraiser," "independent expenditure," "political activities," "public employee," "slate of candidates," and "testimonial affair"; amend KRS 336.990 to conform; amend KRS 67A.6904 to allow urban-county governments to make an agreement with a labor organization to require membership in the organization as a condition of employment; amend KRS 67C.406 to allow consolidated local governments to make an agreement with a labor organization to require membership in the organization as a condition of employment; amend KRS 70.262, 78.470, and 78.480 to remove exceptions; amend KRS 345.050 to allow public employers to make an agreement with a labor organization to require membership in the organization as a condition of employment; amend KRS 336.1341 and 336.135 to conform; repeal KRS 65.016, 336.132, and 336.134.

Create new sections of KRS Chapters 45A, 56, and 65 to require that state and local contracts contain a provision that any iron, steel, aluminum, or manufactured goods used in all state and local projects be manufactured in the United States unless a waiver is granted; amend KRS Chapters 45A.343, 45A.352, 65.027, 162.070, 164A.575, 176.070, 176.080, and 424.260 to conform; provide that Sections 1 to 3 of the Act may be cited as the Kentucky Buy American Act.

Create a new section of KRS Chapter 82 to define "city," "project labor agreement," and "public construction project"; permit a city to establish a mandatory preference for awarding public construction project contracts to unions through a negotiated project labor agreement; permit cities to negotiate wages that are higher than the state or federal minimum wage as a condition of the project labor agreement; create a new section of KRS Chapter 337 to define "city," "prevailing wage," "prevailing wage rate," and "public works project"; permit a city to enact prevailing wage ordinances; amend KRS 65.016 to grant local governments the authority to adopt and enforce ordinances that require employers in their jurisdiction to provide leave to employees and set a higher minimum wage than state and federal rates; amend KRS 383.210 and 383.215, relating to forcible entry and detainer, to allow a local government to set an alternative time period from the date of the service of the warrant and the date of the hearing to more than the minimum of three days; require the local government to notify the sheriff, the court of jurisdiction, and the administrative office of the courts of that action; and amend KRS 65.1591 to conform.

Create a new section of KRS Chapter 344 to prohibit employers from considering or requiring disclosure of prior criminal history as part of the initial job application; provide that the Act may be cited as the Ban the Box - The Criminal Record Employment Discrimination Act.

Maddy summaryHB 146 increases Kentucky's exclusion for retirement distributions from $31,110 to $41,110 for taxable years beginning on or after January 1, 2026. This change directly affects Kentucky taxpayers receiving distributions from pension plans, annuities, or retirement accounts. The bill modifies KRS 141.019 to raise the amount of retirement income excluded from state taxable income. The adjustment applies to distributions from qualified retirement plans, including 401(k)s and pensions, for tax years starting in 2026. The current $31,110 exclusion remains in effect for 2025 and earlier years.

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.