Rep. Adam Koenig

Adjourn the Senate and honor and loving memory of the 39 victims of the flooding in Eastern Kentucky.

Amend KRS 141.020 to reduce the individual income tax rate to 4% for taxable years beginning on or after January 1, 2023, and provide a further rate reduction in future years if certain thresholds of total general fund receipts are exceeded, provide that the tax rate shall not exceed a reduction of more than one percentage point in a calendar year, and eliminate the tax credit for a fiduciary and an estate; amend KRS 139.010 to define terms; amend KRS 139.200 to impose sales tax on certain services; amend KRS 139.482 to remove the exemption of sales and use tax on charges for admission to historical sites; amend KRS 139.310 to impose the use tax on certain services; amend KRS 139.340 to conform; amend KRS 139.470 to only allow an exemption of residential utilities for the resident's place of domicile, lower the de minimis threshold to $3,000 for the selling of certain services; amend KRS 281.010 to define terms; amend KRS 281.630 to require a peer-to-peer car sharing certificate; create a new section of KRS Chapter 138 to impose an excise on the privilege of providing a motor vehicle for sharing or for rent within the Commonwealth; amend KRS 138.462 to conform; create a new section of KRS Chapter 139 to exclude the gross receipts from the additional taxable services imposed if derived from a contract executed on or before the date of introduction; create a new section of KRS Chapter 91A to define terms; amend various section of KRS Chapter 91A to conform; amend KRS 155.440 to define terms; amend KRS 153.450 to conform; amend KRS 142.400 to define terms; amend KRS 65.060 to conform; amend KRS 45A.077 to extend the time that a public-private partnership may be established without approval by the General Assembly; amend KRS 131.130 to prohibit the Department of Revenue from collecting any consumer debt owed for health care goods and services; create a new section of KRS Chapter 138 to impose a tax on electric vehicle power distributed in this state by an electric vehicle power dealer; amend KRS 186.050 to require the county clerk to collect the battery reclamation and mitigation fees; create a new section of KRS Chapter 138 to impose the battery reclamation and mitigation fees on an electric vehicle or a hybrid vehicle; provide various revenue measures for the operation of certain state agencies, the exemption of state and local tax on water withdrawal fees, and the deposit of certain taxes; provide if any provision is held invalid, the invalidity shall not affect the other provisions.

Amend KRS 160.1590 to include definitions for "district of location", "private postsecondary institution", "proportionate per pupil basis", "proportionate per pupil transported basis"; change the definition of "authorizer" to include public and private postsecondary institution, the Kentucky Public Charter School Commission, the Kentucky Board of Education, and certain nonprofit entities; remove definitions for "achievement academy", "regional achievement academy", "regional achievement zone", and "start-up public charter school; amend KRS 160.1591 to allow nonresident enrollment, allow enrollment lottery to consider siblings, and remove regional achievement zones; amend KRS 160.1592 to require public charter schools to record student enrollment and attendance data in a manner necessary to participate in the Support Education Excellence in Kentucky (SEEK) fund; amend KRS 160.1593 to require public charter school applications to outline resident and nonresident enrollment policies, explain how the school’s proposed education program will serve students with individualized education programs or provide career readiness education opportunities, and require a memorandum of understanding with the district of location if the district has a total student enrollment of 5,000 or less; amend KRS 160.1594 to require any authorizer to establish an annual timeline for the application process, allow authorizers to give preference to applications that provide career readiness education opportunities, change the application process to allow for seeking an extension for curing deficiencies identified by the authorizer, and make changes to the review process; amend KRS 160.1595 to allow appeals to the Kentucky Public Charter School Commission in addition to the Kentucky Board of Education, require either to provide technical assistance to a charter applicant upon request, and modify appellate procedures; amend KRS 160.1596 to establish public charter schools as schools within an authorizing district for state and local funding purposes, establish public charter schools as local education agencies for federal funding purposes, establish terms for students enrolled in a public charter school to be included in the average daily attendance and transportation calculations of the district of location, establish a calculation to identify the amount of funding for a district of location to transfer to public charter schools, require public charter schools to provide services if funding received is tied to providing a service, establish how funding a collaborative's public charter school shall be determined, establish how data will be developed to provide funding during the public charter school's first year of operation, provide a transfer mechanism with authorizer fees and penalty provisions, determine how the Kentucky Board of Education shall develop a schedule for the transfer of funds, make public charter schools eligible for federal and state grants, require the commissioner of education to apply for all federal funding that supports charter school initiatives, determine the distribution of public charter school assets upon closure, and authorize the Kentucky Board of Education to promulgate regulations for the calculation and distribution of funds to public charter schools; amend KRS 160.1597 to permit a charter contract to range from 5 to 7 years; amend KRS 160.1598 and 160.1599 to conform; amend KRS 161.141 to require a public charter school participate in the state-sponsored health insurance program, require any on behalf payment made by the state for local public employees or school district employees also be made for public charter school employees, require public charter schools to make employer contributions to retirement systems in the same manner as school districts, limit the accrual to sick leave credit for public charter school employees to the same limits as the authorizing district, and require employees of education service providers to have the same certifications and background checks as public charter school employees; create a new section of KRS 160.1590 to 160.1599 to establish the Kentucky Public Charter School Commission and its composition, authority, and operations; amend KRS 18.225, 161.220, and 78.510 to conform; provide that any provision of this Act is severable; establish the General Assembly’s intent that if KRS 141.500 to 141.901 is held unconstitutional due to the provisions of KRS 141.504, then the remedy should be to make those provisions applicable to all counties; APPROPRIATION; EMERGENCY.

Establish legislative oversight for a Thoroughbred registration system consistent with Kentucky policy.

Establish KRS Chapter 239A and create new sections to define “adjusted gross revenue,” “beginner,” “cabinet, “confidential information,” “entry fee,” “fantasy contest,” “fantasy contest operator," “fantasy contest participant," “highly experienced player,” “immediate family,” “location percentage,” “net poker revenue,” “online poker,” “person,” “principal stockholder,” “rake,” “registered fantasy contest operator,” “script,” “secretary,” and “wager”; establish requirements for registration as a fantasy contest operator; require the Public Protection Cabinet to promulgate administrative regulations for the operation of fantasy contests; establish the wagering administration fund and direct the uses of that fund; require an annual audit of fantasy contest registrants; establish requirements for fantasy contest procedures; require any person offering online poker in the Commonwealth to have a license from the cabinet and require the cabinet to promulgate administrative regulations prescribing requirements for licensure including geolocation software, age verification, and security and accounting standards; amend KRS 230.210 to define "sports wagering"; create new sections of KRS Chapter 230 to require the racing commission to institute a system of sports wagering at tracks; limit the types of events upon which wagers may be placed; amend KRS 230.215 to declare the intent to allow citizens to enjoy sports wagering and allow the racing commission to promulgate administrative regulations prescribing conditions under which sports wagering is to be conducted; amend KRS 230.225, 230.240, and 230.260 to include sports wagering; create a new section of KRS Chapter 230 to establish sports wagering licensure requirements; amend KRS 230.320 to conform; amend KRS 230.361 to include sports wagering; amend KRS 230.3615 to conform; create a new section of KRS Chapter 138 to define “adjusted gross income” and impose a tax on sports wagering; amend KRS 230.362, 230.363, 230.364, 230.365, 230.366, 230.369, 230.371, 230.372, 230.373, 230.374, and 230.750 to conform; create a new section of KRS Chapter 230 to prohibit participants from wagering on events in which they participate and to prohibit tampering with the outcome of a sporting event; amend KRS 230.990 to provide penalties for participants who wager on sporting events or tamper with the outcome of a sporting event; amend KRS 243.500 to exempt sports wagering and online poker; amend KRS 525.090 to exempt sports wagering; amend KRS 528.010 to exempt fantasy contests, sports wagering, and online poker and the devices used in the conduct of those forms of wagering; amend KRS 528.020, 528.070, and 528.080 to exempt fantasy contests, sports wagering, and online poker; create a noncodified section to assert that the provisions of the Act are severable; APPROPRIATION.

Propose to amend Section 181 of the Constitution of Kentucky to permit the General Assembly to authorize a county, city, town, or municipal corporation to assess and collect local taxes and fees that are not otherwise in conflict with the Constitution; provide ballot question with proposed amendment; submit to voters for ratification or rejection.

Amend KRS 138.510 to change the tax rate beginning August 1, 2022 on all tracks conducting pari-mutuel wagering, tracks conducting telephone account wagering, tracks participating as receiving tracks in intertrack wagering, and all tracks participating as receiving tracks displaying simulcasts and conducting interstate wagering thereon to 1.5 percent of all money wagered and to specify deductions from the revenue generated; amend KRS 138.513 to impose a tax beginning August 1, 2022 on all advance deposit account wagering licensees of 1.5 percent of all amounts wagered through the licensee by Kentucky residents; amend KRS 139.200 to exempt admission at tracks licensed under KRS Chapter 230 from the admission tax; amend KRS 137.190, 138.224, 138.226, 138.270, 138.344, 138.655, 138.675, 138.990, and 230.240 to conform; amend KRS 230.260 to require the racing commission to promulgate administrative regulations to establish a self-exclusion list and exempt the list from open records requirements, require historical horse racing machines to clearly display wagering information and clearly designate a method by which a player can make a choice in their wager; amend KRS 230.360 to conform; amend KRS 230.3615 to require breaks to be calculated to the penny; amend 230.378 and 230.380 to conform; amend KRS 230.400 to remove restrictions on races that may receive purse supplements; amend KRS 230.550 to include equine industry programs at the University of Louisville, the University of Kentucky, and the Bluegrass Community and Technical College in the fund; amend KRS 230.750 to require breaks to be calculated to the penny; amend KRS 230.770 to remove restriction on the standardbred development fund limiting it to races that admit only Kentucky-bred horses; amend KRS 230.781 and 230.783 to conform; repeal KRS 138.480, 138.490, and 230.555.

Create a new sections of KRS Chapter 199 to create the Employee Child-Care Assistance Partnership program; define terms; obligate the Cabinet for Health and Family Services to administer the program; establish reporting requirements; establish a fund for the program; authorize the cabinet to administer the fund; direct the cabinet to promulgate administrative regulations to effectuate the program; establish program requirements for employers and employees; establish requirements for both permissive and mandatory termination of the program contract; permit the Cabinet for Economic Development to condition program requirements on participation in this program; amend KRS 199.990 to include a penalty; cite as the Employee Child-Care Assistance Partnership; APPROPRIATION; EMERGENCY.

Create a new section of KRS Chapter 70 to prohibit any constable elected for the first time after January 1, 2023, from exercising general police powers unless certified, leaving all other constables unchanged; amend various KRS sections as they relate to constable powers and duties, especially those with police powers; allow constables to apply for training at any KLEC-approved basic training course, cost allocation determined; require the Department of Criminal Justice Training to accept one qualified constable per training class for training; APPROPRIATION.

Establish KRS Chapter 239 and create new sections in that chapter to establish the Kentucky problem gambling assistance fund as a revolving account; describe the authorized purposes for the use of fund moneys; establish the Kentucky Problem Gambling Assistance Board to administer, organize, invest, and distribute money from the fund; allow $150,000 from the fund for annual administrative expenses of the board; set board membership, procedures, powers, and duties; require the board to promulgate administrative regulations to establish criteria for expenditures from the fund; direct the board to invest moneys from the fund in a manner to maintain it in perpetuity; appropriate $225,000,000 from the general fund in fiscal year 2022-2023 to the Kentucky problem gambling assistance fund; APPROPRIATION; EMERGENCY.