Rep. Ken Upchurch

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

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.

Create a new section of KRS Chapter 100 to define "retail filling station" and "electric vehicle charging station"; prohibit local governments from using the zoning process or adopting any measure that prohibits or restricts the ability of a retail filling station from locating in areas in which similar businesses may locate, discriminates against the use or location of a retail filling station, or treats retail filling stations differently than electric vehicle charging stations; allow restrictions on retail filling stations provided they are similar to those for other businesses, do not prohibit their operation, and are not in conflict with state or federal law.

Set out the last four years of the Six-Year Road Plan.

Set out the County Priority Projects portion of the Six-Year Road Plan.

Set out the 2024-2026 Biennial Highway Construction Plan; EMERGENCY.

Create new sections of KRS Chapter 367 to establish consumer rights relating to personal data; define terms; exempt certain persons or entities from the statutory provisions of this Act; establish certain consumer rights relating to personal data, including the rights to confirm whether data is being processed, to correct any inaccuracies in the consumer's personal data, to delete personal data provided by the consumer, to obtain a copy of the consumer's personal data that was previously provided, and to opt out of targeted advertising, the sale of data, or profiling of the consumer; set forth requirements for persons or entities that control and process consumer data; establish that the Attorney General has exclusive authority to enforce the consumer data privacy rights; create a consumer privacy fund to be administered by the Office of the Attorney General; EFFECTIVE January 1, 2026.

Amend KRS 171.397 to allow a tax credit related to rehabilitation of certified historic structures that is transferred and remains nonrefundable to be carried forward for a period not to exceed seven years of the taxable year in which the certified rehabilitation was completed; effective for applications received after April 30, 2023.

Create new sections of KRS Chapter 222 to require treatment centers or programs licensed as a chemical dependency treatment service to provide transportation services to residents who wish to leave the program if the resident's family, guardian, or emergency contact does not agree to transport them; outline transportation service responsibilities; provide restrictions on where a resident can be taken; require that the facilities conduct a search of any outstanding warrants; exempt all facilities not licensed as a chemical dependency treatment service pursuant to KRS 216B.042; require the facility to notify family members, the county attorney, local law enforcement, and the court that a resident left the treatment facility in violation of a court order; allow a peace officer or a probation officer to arrest a resident without a warrant for violating the terms of the resident's conditional discharge or court order; prohibit treatment centers or programs licensed as a chemical dependency treatment service to recruit out of state residents into their facility if the out of state resident is dependent on Medicaid and require the treatment center or program licensed as a chemical dependency treatment service to submit to the Department for Medicaid Services the recipient's proof of residency when submitting a request for Medicaid reimbursement; require any out-of-state resident found to be ineligible for Medicaid services in Kentucky as a result of failing to establish Kentucky as his or her domicile to reimburse any Medicaid fees and to be fined; and amend KRS 205.200, relating to residency requirements for Medicaid, to prohibit relocation to Kentucky solely for receiving medical services using Medicaid and require proof of residency.