Rep. Adrielle Camuel

Create a new section of KRS Chapter 141 to establish a refundable income tax credit for certain volunteer firefighters; declare the purpose of the credit; require annual reporting to the Legislative Research Commission and the Interim Joint Committee on Appropriations and Revenue to evaluate the impact of the credit; amend KRS 141.0205 to provide the ordering of the credit; amend KRS 131.190 to allow confidential tax return information to be shared with the Legislative Research Commission and Interim Joint Committee on Appropriations and Revenue.

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.

Create a new section of KRS Chapter 6 to allow members and members-elect of the General Assembly to prefile bills and resolutions for introduction at the next succeeding regular legislative session; require the prefiled bills and resolutions to be published on the Legislative Research Commission's website.

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.

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.

Create a new section of KRS Chapter 158 to define "feminine hygiene product"; require each public school that includes any of grades four through 12 to provide free feminine hygiene products to female students; require each local board of education to adopt policies for the distribution of free feminine hygiene products.

Amend KRS 431.073 and 431.078 to provide for expungement of offenses which were charged but later dismissed or amended; make technical corrections; amend KRS 532.080 to state that the enhancement of a sentence as a persistent felony offender does not alter the felony classification of offenses.

Create a new section of KRS Chapter 337 to prohibit employers from publishing job postings for ghost jobs; amend KRS 337.990 to establish a penalty for violations.

Create a new section of KRS Chapter 277 to require a crew of at least two persons during operation of a train or light engine; amend KRS 277.990 to include penalties for crews of less than two persons.