Rep. George Brown

Amend KRS 194A.030 to place the Office of Safer Communities under the oversight of the Department for Public Health; create a new section of KRS Chapter 194A to establish the Office of Safer Communities; appropriate $3,000,000 in fiscal year 2023-2024 to fund the office; APPROPRIATION.

Create a new section of KRS Chapter 141 establishing the employer student loan repayment tax credit, equal to fifty percent of the amount paid by an employer on an eligible student loan of a qualified employee; amend KRS 141.0205 to order the tax credit; amend KRS 131.190 to conform.

Appropriate General Fund moneys for a salary supplement for all full-time school district employees; appropriate General Fund moneys to provide for universal preschool for all four-year-olds; appropriate General Fund moneys to provide funding for professional development for educators; appropriate General Fund moneys for textbooks and instructional resources; appropriate General Fund moneys to address social emotional learning and mental health for students and school staff; appropriate Restricted Funds to provide a student loan forgiveness program for teachers certified by the Kentucky Education Professional Standards Board and employed by Kentucky public schools; APPROPRIATION; EMERGENCY.

Set out General Fund transfers to the State Salary and Compensation Fund, the Kentucky Higher Education Assistance Authority, and the General Operations budget unit within the Personnel Cabinet; appropriate General Fund moneys to the Kentucky Public Pensions Authority and the Kentucky Teachers' Retirement System; appropriate Restricted Funds to the General Operations budget unit within the Personnel Cabinet; APPROPRIATION; EMERGENCY.

Amend KRS 139.010 to define "breast pump," "breast pump collection and storage supplies," "breast pump kit," "clothing," "diaper," and "feminine hygiene products"; amend KRS 139.480 to exempt from sales and use tax the sale or purchase of baby bottles, baby wipes, breast pumps, breast pump collection and storage supplies, breast pump kits, diapers, and feminine hygiene products; apply to sales or purchases made on or after July 1, 2023, but before July 1, 2027; require the Department of Revenue to report annually to the Interim Joint Committee on Appropriations and Revenue the total exemptions claimed for the previous fiscal year on September 1; amend KRS 131.190 to allow the Department of Revenue to report to the Legislative Research Commission; EFFECTIVE July 1, 2023.

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.

Appropriate General Fund moneys to support the Kentucky Chamber of Commerce's Talent Pipeline Management Program; 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.

Establish KRS Chapter 239 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.

Amend KRS 141.020, to change the individal income tax rates for taxable years beginning on or after January 1, 2024.