Rep. Chad Aull

Create a new section of KRS Chapter 141 to establish a nonrefundable credit against the tax imposed under KRS 141.020 for qualifying contributions made to a Kentucky Educational Savings Plan trust account in accordance with the guidelines in 26 U.S.C. sec. 529; for taxable years beginning on or after January 1, 2027, but before January 1, 2031; amend KRS 141.0205 to provide the ordering of the tax credit; amend KRS 131.190 to allow the department to report on the credit.

Create a new section of KRS Chapter 141 to establish a refundable qualified rent payment credit for taxable years beginning on or after January 1, 2027, but before January 1, 2031, in the amount of 25% of the qualified rent payments made during the taxable year, not to exceed $1,000; amend KRS 141.0205 to order the credit; amend KRS 131.190 to allow reporting by the Department of Revenue.

Create new sections of KRS Chapter 5 to establish the Advisory Redistricting Commission, which shall be composed of members appointed by the General Assembly and members of the public at large; define terms; establish commissioner pay, conditions, powers, and duties; provide that commissioners' terms correlate with obligations of each census cycle; establish the conditions, powers, and duties of the commission; require the commission to draft redistricting plans for legislative and congressional districts, with parameters prescribed; establish standards to be followed by the commission for commissioners who develop plans; require the commission to submit its redistricting plans to the Legislative Research Commission for referral to the Interim Joint Committee on State Government; require the General Assembly to consider the commission's plans as approved by the Interim Joint Committee on State Government; allow the General Assembly to enact or reject the plans of the commission by a date certain or to return to the commission for adjustment; provide that if the General Assembly does not enact the plans, the plans shall be returned to the commission, which may incorporate changes requested by the General Assembly, but shall not be required to incorporate changes; require the commission to submit to the General Assembly new redistricting plans for enactment at a date certain; allow General Assembly to enact its own redistricting plans after a date certain; establish a $20,000 fine upon conviction of persons attempting to influence, or commissioners accepting influence, relating to the duties of the commission; amend KRS 5.005 to remove the Secretary of State as being named as a defendant in any action challenging the constitutionality of any legislative district and replace with the Advisory Redistricting Commission; provide that the Act may be cited as the Fair Maps Act.

Amend KRS 140.080 to exempt Class B beneficiaries from inheritance taxation when receiving property from a decedent who died on or after January 1, 2027.

Amend KRS 164.7879 to require the Kentucky Higher Education Assistance Authority to annually adjust the Kentucky education excellence scholarship (KEES) based on the Consumer Price Index; permit the authority to annually adjust KEES supplemental awards based on the Consumer Price Index; require that KEES award adjustments be paid at the most recent calculation for the academic term in which a student utilizes their award; prohibit decrease in KEES awards; amend various statutes to conform.

Maddy summaryHB 154 removes the statute of limitations for civil lawsuits by victims of childhood sexual assault or abuse in Kentucky. This means victims can file lawsuits at any time, regardless of when the abuse occurred, and it applies to both individuals who committed the abuse and entities (like schools or organizations) that failed in their duty of care. The bill also retroactively revives claims barred before March 2021 due to expired time limits, allowing victims to file within five years of the deadline. It defines "childhood sexual assault or abuse" broadly to include multiple offenses involving minors under Kentucky law.

Create a new section of KRS Chapter 13A to find 201 KAR 9:270 and 201 KAR 20:065 deficient and void; create new sections of KRS Chapters 311, 313, 314, and 315 to establish that the State Board of Medical Licensure, Board of Dentistry, Kentucky Board of Nursing, and Kentucky Board of Pharmacy shall not promulgate administrative regulations that restrict or limit the prescribing, dispensing, or administering of buprenorphine-mono-product, buprenorphine-combined-with-naloxone, or any other Schedule III, IV, or V medication approved by the United States Food and Drug Administration for the treatment of a substance use disorder; EMERGENCY.

Amend KRS 230.817 to redirect a portion of the amount deposited in the sports wagering administration fund from the permanent pension fund to the Kentucky lottery trust account.

Create a new section of KRS Chapter 15 to create the vaping settlement trust fund to be administered by the Office of the Attorney General; direct the deposit of certain litigation proceeds into the fund; direct the allowable use of fund moneys for certain youth prevention and cessation efforts.

Maddy summaryHB 14 allocates $355 million from the General Fund for fiscal year 2026-27 to a revolving loan fund providing competitive grants to rural hospitals in Kentucky. These grants help rural hospitals stabilize operations and modernize facilities by covering costs like equipment upgrades and operational expenses. The bill declares an emergency to allow immediate funding after passage, bypassing standard implementation timelines. This directly affects rural hospitals facing financial strain, offering targeted support to maintain critical healthcare access in underserved communities.