Rep. Mark Hart

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.

Amend KRS 511.010 and 512.010 to define "squatter"; amend KRS 511.090 to allow a property owner or his or her authorized agent to request a peace officer to immediately remove any squatter occupying a dwelling or commercial building under certain circumstances; provide criminal and civil immunity to peace officers acting in good faith; amend KRS 512.020 and 512.030 to specifically include damage to residential or commercial property caused by squatters in the offense of criminal mischief; create a new section of KRS Chapter 514 to establish the offense of fraudulent sale or lease of real property.

Amend KRS 139.495 to exempt purchases and sales of tangible personal property, digital property, or services made by qualifying resident nonprofit educational, charitable, or religious institutions from state sales and use taxes.

Amend KRS 15.382, relating to peace officer professional standards certification, to provide that a person who has previously been employed as a peace officer in the Commonwealth before December 1, 1998, shall not be required to pass a physical agility test unless required by the employing agency; make technical corrections; EMERGENCY.

Amend KRS 158.192 to require the local board of education to allow parents and guardians an opportunity to orally recite passages from materials, programs, or events subject to appeal; require immediate removal of the material, program, or event if the board denies a parent or guardian the opportunity to orally recite passages.

Maddy summaryHB 60 exempts certain motor vehicle property taxes in Kentucky. It provides refunds for vehicle owners who paid state taxes on valuation increases from January 1, 2021, to January 1, 2022 (with refunds processed automatically within 90 days). Starting January 1, 2026, all motor vehicles assessed under KRS 132.485 will be exempt from state ad valorem taxes. This applies only to state taxes - local taxes and usage taxes under KRS 138.460 remain unchanged. The bill directly affects vehicle owners who paid overtaxed amounts in 2022 and all vehicle owners after 2026.

Create a new section of subchapter 12 of KRS Chapter 154 to establish the Office of Outdoor Recreation Industry within the Cabinet for Economic Development; establish the office duties and responsiblities; amend KRS 12.020 to conform.

Create a new section of KRS Chapter 311A to establish the emergency medical services education grant program under the Kentucky Board of Emergency Medical Services to be used for student tuition support, agency support, and emergency medical services training or educational institution support.

Create new sections of KRS Chapter 210 to define terms; state legislative findings for the rights of individuals with intellectual and developmental disabilities; establish a cause of action to the Attorney General; permit the Attorney General to institute a civil action; set parameters for Circuit Courts to follow; cite as the Frank Huffman Act.

Amend KRS 158.162 to require local boards of education to maintain a portable automated external defibrillator in a public, readily accessible, well-marked location in all school buildings, including elementary school buildings, and at school-sanctioned athletic practices and competitions; require annual report on compliance with portable automated external defibrillator requirements to be submitted to the Kentucky Department of Education.