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 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.

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 the qualified home modification credit against the tax imposed in KRS 141.020; amend KRS 141.0205 to order the credit; amend KRS 131.190 to allow the Department of Revenue to report on the credit.

Create a new section of KRS Chapter 314A to enact and enter into the Respiratory Care Interstate Compact with all other jurisdictions that legally join in the compact; declare the purpose of the compact; define terms; establish participation requirements; recognize a licensure privilege and establish requirements; designate home state licensure for active military members; establish penalties and adverse actions against a licensee; establish the Respiratory Care Interstate Compact Commission; create membership rules, establish voting requirements, and permit the commission to establish rules and perform duties; require the compact commission to create a data system and outline the requirements; permit the executive and judicial branches within each state to enforce the compact; establish dispute resolution and outline termination procedures.

Amend KRS 314.011 to define "dispense" or "dispensing" if prescribed, as receiving and distributing nonscheduled legend drugs; include receiving and distributing nonscheduled legend drug samples from pharmaceutical manufacturers; define "dispense" or "dispensing" for an advanced practice registered nurse as the same as in KRS 315.010.

Amend KRS 132.017, relating to the process for a recall of a local ad valorem tax rate, to define "school nickel tax rate"; require a petition process for recalling the levy of a school nickel tax rate; remove other taxes levied by local governmental entities from the petition process requirements; require an ad valorem tax levied by a local governmental entity and a general tax rate levied by a local board of education to be voted upon by the voters if the tax rate produces more than 4% in revenues over the revenues produced by the compensating tax rate; require the suspension of the ordinance, order, resolution, or motion levying the tax rate until after the required election; allow a local governmental entity or a local board of education to cancel a required recall election by reconsidering the levy and instead levying a tax rate that produces no more than 4% in revenues over the revenues produced by the compensating tax rate; specify ballot and public notification requirements for the election; provide that if a tax rate is recalled, the compensating tax rate shall be levied; amend KRS 68.245, 75A.050, 132.018, 132.023, 132.027, and 160.470 to conform; make technical changes; EFFECTIVE January 1, 2027.

Amend KRS 199.896 to establish square footage requirements for child-care centers.

Create a new section of KRS Chapter 405 to define "child" and "parent"; establish specific fundamental rights of parents relating to care, custody, and control of their children, including the right and duty to make decisions regarding a child's use of cellular phones; provide a cause of action against the Commonwealth or its political subdivisions for violations of a parent's fundamental rights.

Create a new section of KRS Chapter 2 to name and designate as the official pets of Kentucky domestic cats and dogs that reside in or have been adopted from Kentucky animal shelters or rescue organizations.

Amend KRS 508.025 to expand assault in the third degree to include causing or attempting to cause physical injury to a healthcare provider in a jail, penitentiary, or local or state correctional or detention facility; amend KRS 65.1591 to add jailers, deputy jailers, and correctional officers employed by a local detention center, local correctional facility, or regional jail to the list of public safety employees eligible to participate in a peer support counseling program.

Amend KRS 527.010 to define "domestic abuse offense," "domestic violence protective order," and "physical force"; create new sections of KRS Chapter 527 to create the crimes of possession of a firearm by a convicted domestic abuser and possession of a firearm by the subject of a domestic violence protective order; require the surrender of firearm by individuals subject to protective orders or convicted of specified crimes; amend KRS 403.740 and 456.060 to require courts to inform the subject of a domestic violence order or an interpersonal protective order of the firearm possession prohibition.

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 67.060, 83A.040, 160.180, and 262.240, to require a candidate for county commissioner, city mayor, city legislative body member, board of education member, and soil and water conservation district supervisor to be a natural born citizen of the United States and no other country and a national of only the United States in order to hold each respective office.

Create a new section of KRS Chapter 257 to allow the determination and implementation of an on-farm animal health care or animal health production practice to be made solely by a farmer and his or her veterinarian.

Recognize the guiding principles of elections in Kentucky.