Rep. Tom Smith

Create a new section of KRS Chapter 431 to provide that the state pay a per diem, to include additional fees that may be applicable under KRS 532.100(7), for the amount of time an inmate serves in a jail or other local correctional facility when the inmate is convicted of a felony and the sentence in whole or in part includes the amount of time served prior to conviction.

Amend KRS 132.010 to define "manufactured home," "modular home," and "prefabricated home"; amend the definition of "mobile home"; amend KRS 132.200 to exempt prefabricated homes held in a manufacturer's or retailer's inventory from local property taxes; apply to property assessed on or after January 1, 2023.

Amend KRS 141.019 and 141.039, relating to calculation of adjusted gross income and gross income, respectively, to allow the same tax treatment as permitted under Pub. L. No. 117-2, sec. 9673, as it relates to restaurant revitalization grants.

Amend KRS 139.480 to exempt currency and bullion from sales and use tax; EFFECTIVE August 1, 2022.

Amend KRS 132.485 to require the average trade-in value and not the rough trade-in value or clean trade-in value be used as the standard value of a motor vehicle for property tax purposes; grant tax refunds for tax overpayments; require posting of the tax refund information; apply to motor vehicles assessed or after January 1, 2022; RETROACTIVE; EMERGENCY.

Amend KRS 525.135, relating to torture of a dog or cat, to add specific acts to definition of torture; make all violations a Class D felony; make each act of torture prosecutable as a separate offense; make the exemptions applicable only where there is no intent to cause, increase, or prolong the pain and suffering of the dog or cat.

Amend KRS 281.010 to define "peer-to peer car sharing," "peer-to-peer car sharing company," "peer-to-peer car sharing certificate," "peer-to-peer car sharing program," "shared vehicle," "shared vehicle driver," and "shared vehicle owner"; amend KRS 281.630 to require peer-to-peer car sharing companies to obtain a certificate from the Department of Transportation; create a new section of KRS 138 to require companies holding a peer-to-peer car sharing certificate to charge a six percent (6%) excise tax on the gross receipts of the rental, which may be passed on to the rental; and amend KRS 138.990 to make a conforming change.

Create a new section of KRS Chapter 243 to make the three tier system for alcoholic beverage sales optional; allow manufacturers, wholesalers, and distributors to hold retail package licenses; authorize manufacturers, wholesalers, and retailers to sell to consumers, customers, and other licensees and to hold a direct shipper license; require all licensees selling outside the three tier system to pay all applicable excise and wholesale taxes; amend KRS 241.010 to redefine "wholesaler"; amend KRS 211.285, 243.027, 243.0305, 243.034, 243.039, 243.055, 243.082, 243.084, 243.086, 243.088, 243.110, 243.120, 243.130, 243.150, 243.154, 243.157, 243.170, 243.180, 243.240, 243.250, 243.280, 243.730, 243.850, 243.884, 244.167, 244.240, 244.260, 244.590, and 244.602 to conform; repeal KRS 244.570.

Amend KRS 61.315 to create a presumption that first responders who die of COVID-19 do so while in the line of duty and thus qualify for death benefits; apply subsection retroactively; APPROPRIATION; EMERGENCY.

Create a new section of KRS Chapter 158 to direct that no school shall offer any classroom instruction, discussion, or instructional materials that promote bigotry, revisionist history, or critical social justice; provide that nothing in the section shall be interpreted to prohibit academic instruction on the historical existence of bigotry or revisionist views of history or to regulate the conduct or speech of students; provide that a teacher who chooses to discuss a current topic shall strive to explore the topic from diverse and contending perspectives; prohibit schools from awarding credit for designated political activities; prohibit schools from accepting private funds for curriculum development or choice of curricula or trainings; set forth the administrative procedures for specific violations; create a cause of action for students and parents that have exhausted the administrative remedies; waive civil immunity; provide for rewarding of costs and fees when a plaintiff is successful; establish a fine between $5,000 and $10,000 for frivolous lawsuits and permit the school district to recover costs and fees; provide that the Attorney General may bring an action to enforce this Act; require specific written notice of administrative and legal rights to students and parents; amend KRS 160.345 to require superintendents to determine curricula, textbooks, instructional materials, and student support services; require the determination of the superintendent to be consistent with this Act; require curriculum adopted to be accessible to parents and guardians of students through the Kentucky Department of Education's student information system; amend KRS 7.410 to require the Office of Education Accountability to conduct an annual digital survey of transparency and compliance and report designated findings to the specified legislative and executive entities; create a new section of KRS Chapter 158 to designate mandatory historical topics; create a new section of KRS Chapter 161 to provide that the Education Professional Standards Board (EPSB) shall discontinue approval of any teacher preparation program that promotes bigotry or revisionist history; require EPSB to promulgate administrative regulations defining procedures to report teacher preparation programs that violate the new requirements; establish minimum requirements for the procedures; require EPSB to regularly audit programs and investigate all credible reports of violations; waive civil immunity for claims against EPSB for failing to discontinue a program in accordance with the law or a college or university that violates the new requirements; provide that the Act shall be severable; EMERGENCY.