Advisory Boards, Commissions, And Committees - Agricultural commodity, gender-neutral language, addition Agriculture - Agricultural commodity, gender-neutral language, addition Animals, Livestock, And Poultry - Agricultural commodity, gender-neutral language, addition Boards And Commissions - Agricultural commodity, gender-neutral language, addition Commerce - Agricultural commodity, gender-neutral language, addition State Agencies - Agricultural commodity, gender-neutral language, addition Technical Corrections - Agricultural commodity, gender-neutral language, addition

Firearms And Weapons - Office of Public Defense, machine gun transfers Funds - Public defense fund, establishment Homeland Security - Office of Public Defense, establishment Military Affairs And Civil Defense - Office of Public Defense, establishment Police, State - Office of Public Defense, establishment State Agencies - Department of Kentucky State Police, Office of Public Defense, establishment

Propose to amend Section 1 of the Constitution of Kentucky to provide citizens of the Commonwealth the right to exempt from property taxation a property owned and maintained solely as their primary residence and a motor vehicle owned and maintained solely as their primary vehicle after calendar year 2028; provide ballot language; submit to voters for ratification or rejection.

Amend KRS 218A.010 to define "cychlorphine"; amend KRS 218A.1410 to prohibit the importing of cychlorphine with the intent to sell or distribute cychlorphine; amend KRS 218A.1412 to prohibit trafficking of cychlorphine; amend KRS 218A.14141 to prohibit unlawfully selling or distributing cychlorphine while misrepresenting the identity of the substance; amend KRS 218A.142 to prohibit aggravated trafficking of cychlorphine; amend KRS 500.080 to define "cychlorphine" and "fentanyl"; amend KRS 507.030 to expand the elements of manslaughter in the first degree to include selling cychlorphine to another person and the injection, ingestion, inhalation, or introduction of that substance causes the death of that person; amend KRS 507.040 to expand the elements of manslaughter in the second degree to include distributing cychlorphine to another person without remuneration and the injection, ingestion, inhalation, or introduction of that substance causes the death of that person; amend KRS 520.050 to enhance the penalty of promoting contraband if the dangerous contraband is cychlorphine; amend KRS 532.100 to conform.

Banks And Financial Institutions - Credit cards and debit cards, method of payment, requirements Commerce - Credit cards and debit cards, method of payment, requirements Loans, Credit, Interest, And Usury - Credit cards and debit cards, method of payment, requirements Sales - Credit cards and debit cards, method of payment, requirements Taxation - Credit cards and debit cards, method of payment, requirements Technology - Methods of payment, requirements

Amend KRS 214.450 to define "autologous donation," "directed donation," and "informed consent"; create a new section of KRS 214.450 to 214.466 to establish an individual's right to select a willing blood donor; establish related prohibitions for blood establishments, health facilities, health services, and health care providers; establish related requirements for blood establishments and health care facilities; prohibit misrepresentation of the availability, safety, or legality of directed or autologous donations; establish protections for physicians who facilitate directed or autologous donations; establish penalty for violations; require the Cabinet for Health and Family Services to establish a reporting mechanism to report obstructions to directed or autologous donations, complete investigations within 60 days, and promulgate administrative regulations to implement and enforce reporting; permit emergency transfusions with consent and provide exemption from liability; permit an individual to bring a civil action for violations of individual rights to directed or autologous donations; amend KRS 214.452, 214.456, and 214.990 to conform and make technical corrections; create a new section of Subchapter 17A of KRS Chapter 304 to require all health benefit plans to cover any autologous or directed transfusion of blood; amend KRS 205.522 and 205.6485 to require Medicaid coverage of any autologous or a directed transfusion of blood; amend KRS 18A.225 to require state health benefit plans coverage of any autologous or directed transfusion of blood; apply coverage mandates to health benefit plans issued or renewed on or after January 1, 2027; provide that sections of the Act may be cited as the Medical Autonomy and Directed Donation Act; require the Cabinet for Health and Family Services to seek federal approval if they determine that such approval is necessary; provide authorization from the General Assembly to make changes as required under KRS 205.5372(1); include provisions for cost defrayal requirements; EFFECTIVE, in part, January 1, 2027.

Constitution, Ky. - Terms of members of the House of Representatives, extension Elections And Voting - Terms of members of the House of Representatives, extension, constitutional amendment General Assembly - Terms of members of the House of Representatives, extension, constitutional amendments

Amend KRS 83A.040 to increase the term of office for city legislative body members in cities with populations of 12,000 or more to terms of 4 years; provide guidance for the transition of the members who will have longer terms of office after the effective date of the Act.

Create a new section of KRS Chapter 336 to allow public employee collective bargaining organizations to represent only dues-paying members; allow nonmember employees to be represented by counsel of their choosing, subject to reasonable employer procedures; grant the labor organization the right to represent a nonmember employee in an action involving the interpretation or enforcement of a collective bargaining agreement; allow nonmember employees to enter into a written agreement with the labor organization for representation for a reasonable fee; apply to agreements entered into or renewed on or after the effective date of the Act.

Create a new section of KRS 217.015 to 217.215 to define "small farms"; exempt small farms and home-based processors from any state and any city, county, urban-county government, consolidated local government, unified local government, or charter county government and any health department thereof from any rule, administrative regulation, certification, or licensing requirement that is not required by federal law; repeal KRS 217.136, relating to home-based food processors.

Amend KRS 139.340 to redefine the sales and use tax nexus standard for remote retailers and marketplace providers to include a sales volume threshold only; amend KRS 131.383 and 141.044 to allow the Department of Revenue to refund an estimated tax payment in the event the payment was submitted to the department in error; amend KRS 96.895 to require reporting by the Department for Local Government to the Legislative Research Commission related to the Tennessee Valley Act in lieu of tax payments; amend KRS 154.30-030 to sunset the tax increment financing state-participation programs; allow TIF projects approved prior to this date to continue to be governed in accordance with the tax incentive agreement's terms and conditions; amend KRS 141.010, 141.019, and 141.039 to conform to the Internal Revenue Code in effect on December 31, 2025, for taxable years beginning on or after January 1, 2026; decouple from certain IRC provisions; delay the deferred tax deduction until January 1, 2028; create a new section of KRS Chapter 138 to define terms and impose an excise tax on fantasy contests; set requirements for administering the tax; amend KRS 139.010 to define "data brokering services"; amend KRS 139.200 to impose sales and use taxes on pay phones and data brokering services; amend KRS 139.202 to exempt from the tax pre-existing lease or rental agreements; amend KRS 224.50-868 to extend the fee currently imposed for each new motor vehicle, trailer, or semitrailer tire sold in Kentucky to July 1, 2028; amend KRS 224.50-872 to require reporting by the Energy and Environment Cabinet to the Legislative Research Commission on the waste tire trust fund; amend KRS 45.760 and 45.770 to limit the transfer of moneys for a capital project from 15% to 5%; amend KRS 45.345 and create new sections of KRS Chapters 65, 160, and 367 to define terms and require rounding of cash transactions to the nearest $.05 increment; amend KRS 139.210 to prohibit retailers from being relieved of their responsibility to collect the correct amount of sales tax regardless of the purchaser' s payment method; create new sections of KRS Chapter 65 in relation to regional industrial development districts to prioritize the purposes for organizing the district; exclude cities and school occupational license taxes from the single occupational license tax imposition restriction; require the fee to expire the earlier of date bonds issued are retired or 20 years; require notification to all local governments with territory in the boundaries of the multicounty region before interlocal agreement is executed; prohibit inclusion of any portion of a city that has not consented to participation; require reporting to the Department for Local Government and the Legislative Research Commission; amend KRS 143A.030 to tax fluorspar as a natural resource; amend KRS 143A.010 to add fluorspar to the definition of "natural resources"; amend KRS 140.160, relating to the inheritance and estate taxes, to extend the deadline for filing a tax return from 18 months to 36 months for deaths on or after July 1, 2026; amend KRS 140.210 to correspondingly extend the due date for payment of tax and discount; amend KRS 134.490 to modify notification requirements for third-party purchasers of delinquent taxes; amend KRS 138.130 to define "premium cigar," and amend "vending machine operator" to include cigarettes, tobacco products, vapor products, or a combination thereof; amend KRS 138.140 to tax premium cigars at the rate of 15% of the actual price up to 60 cents per cigar; require an annual CPI adjustment for the maximum rate and publication on the Department of Revenue's website; amend KRS 138.195 to require a vending machine operator to secure a license for dispensing tobacco products and vapor products in vending machines; amend KRS 141.0205 to order income tax credits; amend KRS 131.190 to allow the Department of Revenue to report on certain credits to the Legislative Research Commission; amend KRS 160.613 to impose the utility gross receipts license tax on the furnishing of pay phone service; amend KRS 139.538 to sunset sales and use tax exemptions for filming and producing motion pictures in this state July 1, 2028; amend KRS 132.096, 139.480, 139.4802, 139.481, 141.0401, 141.206 to delete tax exemptions for property certified as a fluidized bed energy production facility; amend KRS 139.481 to extend the agricultural exemption license number for sales and use taxes to 6 months; amend KRS 154.20-236 to end further applications for the Kentucky Angel Investment ; amend KRS 141.065 to sunset the credit for hiring the unemployed as of January 1, 2028; amend KRS 141.412 to sunset the qualified farming operation credit as of January 1, 2028; amend KRS 151B.402 to sunset the employer High School Equivalency Diploma program incentive credit as of January 1, 2028; amend KRS 171.396 to allocate 15% of the certified rehabilitation credit cap to owner-occupied residential property and 85% to all other property; define "commercial residential property" and "median family income"; amend KRS 171.397 to sunset the current application process; create a new section of KRS Chapter 171 to establish 2 application rounds by which the certified rehabilitation credit may be applied for; allow credit based on 30% of the qualified rehabilitation expenses if the commercial residential property is affordable to households earning 80% of the median family income; amend KRS 441.135 to require compensation received from disposal of property that was purchased from a jail canteen account to be returned to the canteen account; require reporting of proceeds by the jailer; create a new section of KRS Chapter 224A to require an administrative fee of 0.5% to be paid for each project funded by the Infrastructure for Economic Development Fund for Coal-Producing Counties and the Infrastructure for Economic Development Fund for Tobacco Counties; amend KRS 45.050 require audit expenses of audits with federal funds to be paid by the agency being audited; amend KRS 18A.080 Executive branch agencies assessed for the operation of the Personnel Board; require the amount to be determined and collected by Finance and Administration Cabinet based on the number of full-time employees of each agency on July 1; amend KRS 151.723 to prohibit state and local taxes on water withdrawal fees; amend KRS 304.17B-021 to require insurance premium and retaliatory taxes for accident and health and insurance premiums to be deposited into the general fund; amend KRS 11.068 to require the Office of State Budget Director to publish on its website by September 1 of each year an estimate of general fund and road fund revenue loss from tax expenditures; create a new section of KRS Chapter 16 to require billing of Kentucky State Police security services provided to nonstate-operated events; create a new section of KRS Chapter 138 to impose a new excise tax on predictive markets; define terms; amend KRS 160.470 to increase the publication requirements when a local board of education proposes to levy a general tax rate; amend KRS 132.017 to require the petition committee challenge information be published on the home page of the county clerk's website; amend KRS 160.473 to prohibit a personal property tax rate levied by a local board of education to be higher than the rate levied on January 1, 2026; amend KRS 160.607 to prohibit an occupational license tax from being imposed in a school district that does not currently have one imposed as of January 1, 2026; prohibit an occupational license tax rate levied for a school district to increase on or after January 1, 2026; amend KRS 160.613 to prohibit a utility gross receipts license tax from being imposed in a school district that does not currently have one imposed; prohibit a utility gross receipts license tax rate from increasing on or after January 1, 2026; amend KRS 11A.211 to increase the registration fee for each employer of one or more executive agency lobbyist and each real party in interest from $500 to $750; amend KRS 278.010 to define “municipal interlocal gas utility”; exempt “municipal interlocal gas utility” from the definition of “utility”; amend KRS 65.230 to define “municipal interlocal gas utility”; create a new section of KRS 65.210 to 65.300 to provide that municipal interlocal gas utilities shall be considered special purpose governmental entities and pay an annual fee to the Department for Local Government; amend KRS 65.240 to allow public agencies to enter into agreements to acquire natural gas facilities outside of its municipal jurisdictional boundaries; amend KRS 96.5375 to allow municipal interlocal gas utilities to extend or construct natural gas systems outside the constituents city’s boundaries; define municipal interlocal gas utility; allow for the selling or disposal of real property purchased with capital construction funds or equipment or state funds; require reporting of property sold or disposed; require school districts receiving urgent needs school allotments to reimburse the Commonwealth; amend various other sections to conform; make technical changes; repeal KRS 160.621, 160.625, 160.627, 160.633, 160.472, 211.390, and 211.392; EFFECTIVE, in part, August 1, 2026, and January 1, 2027; RETROACTIVE, in part to January 1, 2020; EMERGENCY.

Create a new section of KRS Chapter 91A to define terms; require 100% of the wages of an employee associated with the corporate office to be apportioned to the local government where the corporate office is located; exclude wages for work performed at a satellite office; require 100% of the wages of an employee assigned to a state government office to be apportioned to the local government where the state government office is located; allow a refund claim for occupational license fees paid for work physically performed outside of the local government's jurisdiction; establish requirements for refunds; apply the apportionment and refund requirements to incentive agreements entered into on or after January 1, 2001; amend KRS 67.780 to conform; provide that the Act may be cited as the Economic Development Incentive Retention Act.

Boards And Commissions - Education Professional Standards Board, teacher certification alternative routes, reestablishment Education, Elementary And Secondary - Teacher certification alternative routes, reestablishment Education, Elementary And Secondary - Teacher certification alternative routes, renewal requirements, establishment Education, Vocational - Teacher certification alternative routes, reestablishment Teachers - Certification alternative routes, reestablishment Teachers - Teacher certification alternative routes, renewal requirements, establishment

Create a new section of KRS Chapter 431 to define terms; provide that a person shall not be eligible for pretrial release until he or she can provide proof of citizenship or that he or she is lawfully permitted to be in the United States; provide that a person shall not be held for longer than 48 hours due to his or her inability to provide proof of citizenship or permission to be in the United States; require a law enforcement agency, jail, or regional jail that has custody of a person who cannot provide proof of citizenship or that he or she is lawfully permitted to be in the United States to immediately notify the United States Department of Homeland Security to determine if the person is a citizen, lawfully permitted to be in the United States, or subject to a United States Immigration and Customs Enforcement detainer; provide that the lack of proof of citizenship or permission to be in the United States shall be considered when completing a pretrial risk assessment.

Historical Affairs - Certified rehabilitation credit Insurance - Certified rehabilitation credit, applied against liabilities of certain insurance companies Property - Historical properties, certified rehabilitation credit Real Estate - Certified rehabilitation credit modifications, historic properties, income tax Taxation - Income tax, certified rehabilitation credit Taxation, Income--Corporate - Certified rehabilitation credit, modifications Taxation, Income--Individual - Certified rehabilitation credit modifications Workforce - Certified rehabilitation credit, workforce housing