Create a new section of KRS Chapter 132, relating to state and local property taxes, to establish a new homestead exemption for veterans with a service-connected disability; establish requirements for the exemption; allow the permanent residence of a veteran's surviving spouse to continue to receive the exemption; require the Department of Revenue to prescribe forms and an application process for the exemption; apply the exemption to state, county, city, and special district taxes; allow mobile homes, manufactured houses, recreational homes, and modular homes to qualify for the exemption; require title transfers on property receiving the exemption to be reported to the property valuation administrator; allow the exemption to apply to the value of the property that is assessable to the owner or proportioned to his or her interest when the property is jointly owned or owned through a stock or membership corporation; allow partial or full refunds if an overpayment occurs upon application of the exemption; apply to property assessed on or after January 1, 2026.
Create new sections of KRS Chapter 317A to allow reciprocal licensing for cosmetologists, estheticians, and nail technicians; include work experience as a basis for licensure; explicitly include military personnel and spouses; repeal KRS 317A.100, relating to reciprocal licensing and continuing education.
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, 2026; require the Cabinet for Health and Family Services or the Department for Medicaid Services to seek federal approval if it is determined that such approval is necessary, and comply with KRS 205.525; EFFECTIVE, in part, January 1, 2026.
Amend KRS 161.500 to allow members of the Teachers' Retirement System to recover up to 10 unpaid days that were missed to observe religious holidays; include the recovered days in count of days worked for service credit; EMERGENCY.
Create a new section of KRS Chapter 158 to define terms; establish the English learner enhanced support program under the Department of Education to help bring English learners with little or no formal education to grade-level proficiency within three years; require the department to set standards for program, contract with a provider meeting certain standards and with record of success with qualified English learners, identify eligible districts or schools, offer the program to as many students as funds permit, and report to the Legislative Research Commission regarding progress of program; permit KDE to promulgate administrative regulations to administer the program.
Create a new section of KRS Chapter 141 to establish an income tax credit for employers that maintain an aprenticeship program and hire apprentices; amend KRS 141.0205 to order the credit; amend KRS 131.190 to allow the Department of Revenue to report on the credit.
Amend KRS 186.032 to define "communication disorder"; allow the Transportation Cabinet to promulgate administrative regulations to identify other communication disorders; establish that information may be included in the Kentucky vehicle registration system database indicating that a regular passenger of the vehicle may be deaf or hard of hearing or have a communication disorder.
Amend KRS 198B.050 to exempt temporary structures from building code compliance if erected by or for a state or government agency, city, or municipality; require a temporary structure be inspected and brought into compliance or removed after six months.
Create new section of Subtitle 17A of KRS Chapter 304 to require health benefit plans to provide coverage for polymerase chain reaction testing used to detect the COVID-19 virus; amend KRS 164.2871, 18A.225, 205.522, and 205.6485 to require self-insured employer group plans provided by the governing board of a state postsecondary education institution, the state employee health plan, Medicaid, and KCHIP to comply with the coverage requirement for polymerase chain reaction testing used to detect the COVID-19 virus; provide that various sections apply to health benefit plans issued or renewed on or after January 1, 2026; require the Department for Medicaid Services or the Cabinet for Health and Family Services to obtain federal approval, if necessary, and comply with notice requirements; EFFECTIVE, in part, January 1, 2026.
Amend KRS 132.010 and 136.010 to include certain types of mains, pipes, pipelines, and conduits in the definition of "real property" for taxation purposes; disallow claims for refunds or credits of tax overpayments from amended returns, tax refund applications or any other method related to the provisions of this legislation; apply to property assessed on or after December 31, 2022; RETROACTIVE.
Establish a new KRS Chapter 145 to create 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; EFFECTIVE, in part, January 1, 2027.
Create a new section of KRS Chapter 100 to define terms; allow religious institutions to develop affordable housing with only a ministerial submission to review by a planning unit for compliance with the provisions of the section if the development is on land owned by a religious institution, exclusively contains affordable housing for a period of 10 years, and contains fewer than 25 units; require compliance with design standards of the planning unit with the option to obtain a variance; require continuing compliance with the section; allow for religious institutions to propose an affordable housing development exceeding 25 units but require a public meeting and approval by the planning commission; allow the Kentucky Housing Corporation to provide technical and advisory resources to a religious developer.
