Rep. Chad Aull

Maddy summaryHB 282 exempts all diapers from Kentucky's sales and use tax starting July 1, 2025. The bill defines "diaper" as an absorbent garment worn by people unable to control bladder or bowel movements. This change directly affects parents, caregivers, and retailers who purchase or sell diapers in Kentucky, removing the tax on these essential items. The policy change modifies Kentucky Revised Statute 139.480 to exclude diapers from taxable sales.

Create a new section of KRS Chapter 600 to enumerate the rights of incarcerated children; provide that the Act may be cited as the Incarcerated Children's Bill of Rights.

Amend KRS 141.019 to exclude all distributions from military pension plans received by retired members of the United States military and National Guard and their surviving spouse or former spouse under a survivor benefit plan from income taxation for taxable years beginning on or after January 1, 2026, but before January 1, 2030; require reporting by the Department of Revenue; amend KRS 131.190 to conform.

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.

Maddy summaryHB 118 permits Western Kentucky University (WKU) to offer up to five research doctoral degree programs, including Doctor of Philosophy (PhD) programs, in fields directly tied to Kentucky's workforce and economic needs. This amendment to Kentucky law (KRS 164.295) specifically overrides a previous restriction that barred comprehensive universities like WKU from granting PhDs, except for limited exceptions. The bill requires WKU to demonstrate alignment with workforce demands and ensure new programs do not reduce funding for existing academic programs at other public universities. The change directly affects WKU's academic offerings and its ability to expand graduate education in targeted disciplines.

Create a new section of KRS Chapter 531 to establish the crime of sexual extortion as a felony; provide for enhancements to penalties; create a new section of KRS Chapter 411 to establish a civil cause of action for sexual extortion; amend KRS 17.500 to include sexual extortion in the definition of "sex crime"; create new sections of KRS Chapter 158 to require superintendents of local school districts to notify students in grades six and above and parents and guardians of all students of the crime of sexual extortion; require local school boards to display posters with the definition of sexual extortion and contact information for entities offering assistance to victims in secondary schools; amend KRS 164.2518 to require postsecondary institutions to display posters with the definition of sexual extortion and contact information for entities offering assistance to victims in residential facilities and buildings containing instructional spaces, student services, and academic support services.

Propose to amend Section 25 of the Constitution of Kentucky to prohibit slavery and involuntary servitude in all circumstances, including as punishment for a crime; provide ballot language; submit to voters for ratification or rejection.

Create a new section of KRS 17.500 to 17.580, relating to the sex offender registry, to define "costume" and "Halloween-related activity"; prohibit sex offenders who have committed a criminal offense against a victim who is a minor from participating in any Halloween-related activity; establish penalties.

Amend KRS 139.010, relating to the sales and use taxes, to define terms; 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, menstrual discharge collection devices, and incontinence products; apply to sales or purchases made on or after July 1, 2025, but before July 1, 2029; 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; amend KRS 131.190 to allow the Department of Revenue to report to the Legislative Research Commission.

Create a new section of KRS 16.505 to 16.652 to change the retirement benefits for members participating in the State Police Retirement System (SPRS) or in a hazardous position in either the Kentucky Employees Retirement System (KERS) or County Employees Retirement System (CERS) who are hired after January 1, 2014, but before January 1, 2026, so that, in lieu of continued participation in the hybrid cash balance plan (Tier 3 benefits), these members receive the benefits provided to members in a hazardous position who began participating immediately prior to January 1, 2014 (Tier 2 benefits); for those eligible hazardous employees, create a presumption that service credit in a hazardous position earned after January 1, 2014, is service credit earned immediately prior to January 1, 2014; for eligible hazardous members transitioning to Tier 2, require that accumulated contributions in the hybrid cash balance plan remain in the member’s account, but any employer credit be transferred to the retirement allowance account; allow a member in a hazardous position subject to a change from Tier 3 to Tier 2 benefits to make a one-time election to opt out of the change of benefits within 30 days; establish exclusions; amend KRS 16.576, 16.577, 16.578, 16.582, 61.546, 61.552, 61.597, 61.615, 78.5512, 78.5514, 78.5524, 78.5528, and 78.616 to grant to members in a hazardous position who begin participating after January 1, 2026, or whose participation is presumed under Section1of this Act to begin immediately prior to January 1, 2014, the same benefits provided to members whose participation began immediately prior to January 1, 2014 (Tier 2 benefits), including death and disability benefits, benefit factors and service credit that includes service credit for unused sick leave, and eligibility for early retirement and service purchases; make technical corrections; amend KRS 16.583 and 78.5516 to limit the hybrid cash balance plan (Tier 3 benefits) only to members participating in SPRS or in hazardous positions in KERS or CERS who make an election to opt out of Tier 2 benefits under Section 1 of this Act or who make an election, prior to the effective date of the Act, under KRS 61.5955; amend KRS 61.5955 to provide that only a member in a nonhazardous position who began participating in KERS or CERS as a Tier 2 member may elect to receive Tier 3 benefits in the hybrid cash balance plan in lieu of Tier 2 benefits; amend KRS 16.505, 61.510, and 78.510 to amend definitions of various terms to conform and make technical changes; amend KRS 16.560, 61.575, and 78.640 to allow interest credited on the accounts of members participating in SPRS or in a hazardous position in KERS or CERS to be adjusted to conform; amend KRS 61.592 and 78.5520 to exempt only hazardous members who opt out of receiving Tier 2 benefits from eligibility for an employer payment to convert nonhazardous service to hazardous service; amend KRS 61.680 to require that a member who is eligible under Section 1 of this Act and who has nonhazardous service credit as a Tier 3 member of either KERS or CERS to have his or her nonhazardous and hazardous service consolidated to determine eligibility and benefits; amend KRS 78.545 to add Section 1 of this Act as one of the provisions that shall be administered for the CERS in the same manner as for the KERS.