Budget & Taxes

SB 185 requires all branches of Kentucky government (executive, legislative, judicial) to include supporting budget documents when preparing their budget recommendations for the General Assembly. The bill amends Kentucky Revised Statute 48.030 to mandate that branches provide these supporting materials alongside their budget statements and estimates. This change applies to the budget preparation process before submissions to the legislature, ensuring more detailed documentation accompanies each branch's financial requests. The bill is currently in the Senate Committee on Committees following its introduction on February 11, 2026.

Create new sections of KRS Chapter 154.12 to establish the Kentucky Talent Recruitment Grant Program under the Cabinet for Economic Development; define terms; establish the duties of the cabinet in implementation of the program subject to approval of the Kentucky Economic Development Finance Authority; establish eligible grant applicants' duties and program reporting requirements; establish the Kentucky Talent Recruitment Grant Program fund; APPROPRIATION; EMERGENCY.

Create a new section of KRS Chapter 141 to allow a contribution to be made to the autism spectrum disorder trust fund through an income tax refund designation effective for taxable years beginning on or after January 1, 2026; require the designation to be printed on the face of the individual income tax form; require a description of the trust fund in the individual income tax return instructions; require the Department of Revenue to transfer the funds designated to the autism spectrum disorder trust fund; create a new section of KRS Chapter 211 to create the autism spectrum disorder trust fund; amend KRS194A.624 to require the Advisory Council on Autism Spectrum Disorders to administer the trust fund; require the Cabinet for Health and Family Services to submit an annual report to the Governor and the Legislative Research Commission and to promulgate administrative regulations; EMERGENCY.

Amend KRS 157.350 to provide that in order to be eligible to receive support education excellence in Kentucky funds a school district shall not provide the superintendent or any administrator a percentage pay increase greater than the average percentage pay increase provided to classroom teachers within the district; amend KRS 156.070 to conform.

Amend KRS 45A.380 to allow the purchase of used vehicles and used equipment through noncompetitive negotiation if the agency pays no more than 75% of the manufacturer's suggested retail price for new same or similar vehicles or equipment for the used vehicle or equipment; amend KRS 424.260 to allow local agencies to purchase used vehicles and equipment negotiation if the agency pays no more than 75% of the manufacturer's suggested retail price for new same or similar vehicles or equipment without making a newspaper advertisement for bids.