AN ACT relating to teacher benefit provisions and declaring an emergency.

Amend KRS 161.155 to require school districts to establish a policy by July 1, 2030, to provide up to 30 days maternity leave to each teacher and employee who gives birth; require school districts to pay the actuarial costs of sick leave to the Teachers' Retirement System (TRS) for future sick leave accruals in excess of 12 days each year; provide that the state will pay the actuarial costs for sick leave accrued as of June 30, 2025, plus up to 12 days accrued each year after June 30, 2025; provide that actuarial costs for sick leave for associations and agencies listed under KRS 161.220(4)(d) and (f) will be paid by the employer rather than the state; require each school district to annually report sick leave balances to TRS beginning with the fiscal year ending June 30, 2025, and specify contents of the report; amend KRS 161.400 to require TRS to annually report in the annual actuarial valuation the total liabilities and costs of the sick leave program created by KRS 161.155 and the annual leave program created by KRS 161.540(1)(f); amend KRS 161.643 to include new sick leave reporting requirements in the annual statutory reporting requirements for TRS employers; provide that the Auditor of Public Accounts shall perform a special audit of the sick leave program to ensure sick leave balances and costs are being reported correctly for the TRS, to determine if any entities are being provided retirement coverage in the system through participating employers listed in statute, and to require the system to pay the costs of the audit; EMERGENCY.