Create a new section of Subtitle 17A of KRS Chapter 304 to define terms; require health plans to provide coverage for an annual mental health wellness examination provided by a mental health professional; require the coverage to be no less extensive than coverage for medical and surgical benefits, comply with the Mental Health Parity and Addiction Equity Act of 2008, and not be subject to any cost-sharing requirements; amend KRS 304.17C-125, 164.2871, and 18A.225 to require limited health service benefit plans, self-insured employer group health plans provided by the governing board of a state postsecondary education institution, and the state employee health plan to comply with the mental health wellness examination coverage requirement; state purpose of the Act; direct that provisions apply to health plans issued or renewed on or after the effective date of the Act; provide that Section 1 of the Act may be cited as the Kentucky Mental Health Wellness Act; EFFECTIVE, January 1, 2027.

Create new sections of KRS Chapter 199 to define terms; create the Kentucky Kindergarten Readiness Performance-Based Child-Care Incentive Pilot Program; require the University of Kentucky to operate the pilot program; establish the purpose and directives of the pilot program; establish completion date and reporting requirements.

Provide 10 additional disaster relief student attendance days to provide instruction using alternate settings; allow local school districts to make up days missed by adding instructional time to student attendance days; require local boards of education seeking to revise its calendar to submit a plan for approval to the Department of Education; allow instructional time made up to count as employee contracted days; EMERGENCY.

Amend KRS 91A.020 to allow cities bringing in or expending less than $15 million to conform to cash, modified accrual, or budgetary basis of accounting rather than generally accepted governmental accounting principles; amend KRS 91A.040 to allow cities bringing in or expending less than $500,000 to perform an agreed-upon procedures engagement for the fifth fiscal year in which the city remains in that fiscal category, and require cities conducting an audit to contract with an auditor to examine the basic financial statements that include financial statements prepared under the basis of accounting used by the city; require each city to publish an advertisement containing a budget-to-actual comparison schedule for the general fund and remove the publication requirement for copies be available at no cost; require the city to make a copy of the audit report available to the Auditor of Public Accounts; amend KRS 424.220 to make conforming amendments and require a city to publish a financial statement within 30, rather than 90 days after submission to the Department for Local Government; exempt from the publication requirements officers of cities that have completed an audit under KRS 91A.040 and cities that have completed an agreed-upon procedures engagement; create a new section of KRS Chapter 91A to allow cities to complete an agreed-upon procedures engagement with the Auditor of Public Accounts or a certified public accountant rather than an audit if the city meets certain requirements; establish standards for the agreed-upon procedures engagement process; establish reporting, advertising and access requirements; direct that the Department for Local Government may permit a city to use this process under certain circumstances when the city has not completed and reported an audit for 2 or more fiscal years.

Adjourn in honor and loving memory of Paige "Nikki" Nicole Feltner.

Create a new section of Subtitle 17A of KRS Chapter 304 to establish that any health benefit plan that provides coverage for hospital, medical, or surgical expenses shall include coverage for chronic pain treatments provided by a licensed professional; amend KRS 205.522 to require Medicaid and Medicaid managed care organizations to include coverage for chronic pain treatments provided by a licensed professional; amend KRS 218A.172 to require that a health care practitioner discuss and refer or prescribe alternative chronic pain treatments before initially prescribing or dispensing a controlled substance; provide that certain provisions apply to health benefit plans issued or renewed on or after January 1, 2027; require the Cabinet for Health and Family Services or the Department for Medicaid Services to seek federal approval if they determine that such approval is necessary; provide authorization from the General Assembly to make changes to the Medicaid program as required under KRS 205.5372(1); EFFECTIVE January 1, 2027.

Create a new section of KRS Chapter 519 to establish the crime of failure to report a serious crime as a Class A misdemeanor.

Amend KRS 150.170 to exempt persons 18 years of age and older from the requirement to complete a hunter education course.

Create a new section of KRS 15.800 to 15.876 to require staff in the Department of Law with access to or use of federal tax information to submit to a criminal background check to be provided to the Attorney General; create a new section of KRS Chapter 15 to define terms; establish that each state agency is for all purposes the custodian of its own records; create a new section of KRS Chapter 15 to establish a 10-year statute of limitations in actions brought by the Attorney General; amend KRS 13B.140 to prohibit a hearing officer from being named as a party in any court action seeking judicial review of a final order of an agency; amend KRS 216B.115 to establish that in any appeal to the Franklin Circuit Court, neither the Attorney General nor any hearing officer shall be named as a party; amend KRS 322A.030 to remove the Attorney General as legal adviser to the Board of Registration for Professional Geologists; amend KRS 403.213 to remove the secretary of the Cabinet for Health and Family Services as a member of the commission charged with review of the child support tables to conform with the transfer of child support enforcement to the Attorney General; amend KRS 367.160 to conform; make technical corrections.

Create new sections of KRS Chapter 142 to establish the Kentucky Tax Tribunal within the executive branch to be the single form for all tax litigation; establish judges, forums, processes, and methods of appeal; amend various statutes to conform; repeal sections of KRS Chapter 49 which constituted the Board of Tax Appeals; amend various sections of KRS to conform; EFFECTIVE, in part, July 1, 2027, and in part, January 1, 2028.

Amend KRS 160.210 to establish new numbers for membership of a local board of education based on district enrollment; require the Kentucky Board of Education to determine the required number of members every 10 years; provide for the election of additional members and for the reduction of membership; require local boards of education to report new electoral divisions to the Kentucky Board of Education and the Legislative Research Commission; amend KRS 160.200, 160.160, 160.042, and 116.200 to conform; require the Kentucky Board of Education to make initial determinations of board size by December 31, 2026, and local boards to conduct required division changes with created positions being treated as vacancies under KRS 160.190.

Create a new section of Subchapter 32 of KRS Chapter 154 to establish a tiered county system for eligible companies to receive incentives under the Kentucky Business Investment Program; amends KRS 154.32-010 to define "tier"; amends KRS 154.32-020 and 154.32-040 to conform; amend KRS 154.32-050 to specify tiering procedures; amend KRS 154.32-060 to require the Kentucky Economic Development Finance Authority to identify and certify or decertify the tiers for all counties on an annual basis into 4 tax credit tiers; provide that the incentives available under this subchapter be determined based on the county where the economic development project is located by an approved company; provide a county's tier will be based on a 5 year average of its unemployment rate and population ranking; amend KRS 154.32-090, 154.61-010, 154.61-020, and 141.383 to conform.

Amend KRS 218A.100 to place an abortion-inducing drug in Schedule IV; amend KRS 218A.1413 to include an abortion-inducing drug in the offense of trafficking in a controlled substance in the second degree; amend KRS 218A.1415 to include an abortion-inducing drug in the offense of possession of a controlled substance in the first degree, except when in the possession of a pregnant woman for her own personal use; create a new section of KRS Chapter 218A to establish the offense of importing an abortion-inducing drug amend KRS 216.302 to include providing any drug, medication, or other substance as a means of assisting another person to commit or attempt to commit suicide; increase the penalty from a Class D felony to a Class B felony when the act is done knowingly by force or duress and from a Class C to a Class B felony when a person knowingly or intentionally provides the physical means or participates in a physical act by which another person commits or attempts suicide; create a new section of KRS 216.300 to 216.308 to establish the offense of medically assisted aid in dying as a Class B felony; amend KRS 216.308 to provide for the revocation of a license upon a criminal conviction or plea of guilty of assisted suicide or medically assisted aid in dying; create a new section of KRS Chapter 411 to provide a civil cause of action for any person who sustains damages resulting from receiving an abortion-inducing drug; create a new section of KRS Chapter 216B to require the distribution of specified information to any patient who a physician or other healthcare provider believes is experiencing a complication as a result of taking an abortion-inducing drug; require the Cabinet for Health and Family Services to make specified information available on its website.

Create new sections of KRS Chapter 367 to protect consumers using mental health chatbots; define terms; establish prohibitions and exceptions for how suppliers are to handle individually identifiable health information; prohibit supplier from advertising a specific product or service unless that product or service is clearly and conspicuously disclosed; require supplier to clearly and conspicuously disclose that the mental health chatbot is artificial intelligence and provide when this disclosure should appear; provide an affirmative defense to liability and list requirements to achieve that defense; grant enforcement authority to the Attorney General; include severability provision; provide that the Act may be cited as the Artificial Intelligence in Mental Health Act.

Amend KRS 154.14-020, relating to the GRANT Program, to include the United States Department of Justice and the United States Department of Defense as eligible agencies; amend KRS 154.14-030 to push the sunset date of the program from December 31, 2026, to December 31, 2028; amend KRS 154.14-040 to increase the possible extension of a project from 6 months to 12 months; amend KRS 154.14-070 to make technical changes; EMERGENCY.