Rep. George Brown

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.

Amend KRS 139.010 to define "firearm safe," "firearm safety course," and "firearm safety device"; amend KRS 139.480 to exempt firearm safes, firearm safety courses, and firearm safety devices; provide that the exemptions apply to sales or purchases made on or after July 1, 2023, but before July 1, 2027; require the Department of Revenue to report to the Interim Joint Committee on Appropriations and Revenue the amount of exemptions claimed.

Recognize the last day of February, the day connecting Black and Women's History Months, as a day to honor Black women.

Amend KRS 157.3175 to require school districts provide a full-day preschool program for eligible three and four year olds; define "eligible"; require that preschool for three year old children continue to be funded through a grant process and preschool programs for four year old children be funded under KRS 157.310 to 157.440; require preschool programs to operate on the school district calendar; require transportation be provided; amend KRS 158.031 to include preschool programs for four year old children in the primary school program; amend KRS 157.320 to remove the definition of "kindergarten full-time equivalent pupil in average daily attendance"; amend KRS 157.360 to remove a reference to the kindergarten full-time equivalent; amend KRS 158.030 to include a preschool program for four year old children in the definition of "common school"; remove language allowing kindergarten to operate for less than six hours on a school day.

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; apply Section 10 retroactively.

Create a new section of KRS Chapter 141 establishing the refundable home modification tax credit, not to exceed $7,500 annually, for qualifying home installations to increase the habitability or efficiency of the residence for individuals that are age 65 or older or have a physical or mental impairment; effective for taxable years beginning on or after January 1, 2024, but before January 1, 2028; amend KRS 141.0205 to establish ordering of the credit; amend KRS 131.190 to allow information to be provided to the Legislative Research Commission.

Amend KRS 139.472 to define and exempt from sales and use tax breast pumps, breast pump storage and collection supplies, and breast pump kits from July 1, 2023, to June 30, 2027, and require the Department of Revenue to report the exemption each July 1; amend KRS 131.190 to authorize the department to report the exemption to the Legislative Research Commission; EFFECTIVE July 1, 2023.

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 15A to create the juvenile services fund within the Department of Juvenile Justice; appropriate moneys to the fund; APPROPRIATION.

Establish KRS Chapter 245, relating to cannabis, to administer its cultivation, processing, transportation, sale, use, taxation, and licensing; define terms; establish the Cannabis Control Board and its membership, procedures, powers, and duties; direct the board to promulgate administrative regulations for the administration and enforcement of the chapter; set up advisory committees appointed by the board; create the Department of Cannabis Control within the Public Protection Cabinet for the oversight of cannabis operations and to provide administrative support for the board; establish various one-year business licenses under the chapter; grant administrative hearings under KRS Chapter 13B to appeal a license denial or revocation; forbid an employer from discriminating against applicants or employees who use cannabis outside of working hours as long as the use does not affect job performance; prohibit a person under the age of 21 from purchasing, possessing, consuming, or using cannabis; establish a revolving account called the "cannabis fund" to collect cannabis licensing fees, fines, excise taxes, and any other funds; form the Social Impact Council as a public agency authorized to distribute moneys from the cannabis fund; set council membership, procedures, powers, and duties; create new sections of KRS Chapter 138 to define terms; impose an excise tax at a rate set by the Cannabis Control Board on the first sale or transfer of harvested cannabis; establish excise tax reporting, collection, and liability; amend KRS 139.472 to exempt medical cannabis and accessories from sales and use taxes; create a new section of KRS Chapter 65 to authorize local governments to levy up to a 5% license fee on the gross receipts of a retailer or microbusiness; allow overlapping local governments to agree to levy a combined license fee, with set fee amounts absent an agreement; amend KRS 2.015 to require a person to be 21 years of age or older to purchase cannabis and its products and accessories; create new sections of KRS 218A and amend KRS 218A.1421, 218A.1422, 218A.1423, and 218A.500 to exempt licensed cannabis activities from criminal marijuana offenses; create a new section of KRS Chapter 431 to allow a person to petition the court to expunge the person's misdemeanor marijuana offenses; amend KRS 431.079 to exclude the expungement petition from the certification of eligibility requirement; amend KRS 131.1815 to notify the Cannabis Control Board if a cannabis licensee is a delinquent taxpayer; amend KRS 600.020 to include cannabis offenses in the list of juvenile status offenses; amend KRS 12.020 to add the governmental entities created in KRS Chapter 245 to the list of executive branch government bodies; set initial terms for members of the Cannabis Control Board and Social Impact Council; apply the excise tax beginning on July 1, 2024, and allow cannabis sales beginning on July 1, 2025; Section 31 of Act RETROACTIVE; APPROPRIATION.