Amend KRS 107.310, relating to community improvement districts, to define "green infrastructure", "green bond", and "social impact bond"; amend KRS 107.330 to increase the scope of community improvement districts to include public infrastructure, housing, public safety and health, and economic development tools; amend KRS 107.340 to require county judges/executive to ensure community improvement district board membership does not represent one particular interest; amend KRS 107.350 to allow community improvement districts to use green bonds and social impact bonds; amend KRS 107.380 to increase reporting requirements of community improvement districts; amend KRS 65.7043, 65.7045, and 65.7049 to allow community improvement districts to access moneys from tax increment financing levied by local governments; create new sections of KRS 107.310 to 107.500 to allow community improvement districts to request cities and counties to use special assessments imposed under KRS 91A.200 to 91A.290; allow community improvement districts to receive moneys from private partners; establish the Community Improvement District Grant Program to provide state grants for community improvement district projects and require the Department for Local Government to administer the program; create the Community Improvement District Grant Program fund to be administered by the Department for Local Government; require projects undertaken by community improvement districts to be reapproved by property owners within the boundaries of the district on a 10 year basis.
This joint resolution establishes the final four years of Kentucky's Six-Year Road Plan, working alongside related bills from the 2026 Regular Session. It directly affects road construction projects across multiple counties by specifying detailed funding allocations and project scopes for various highway improvements. The bill lists specific road segments, including bypasses, intersections, and multi-mode transportation projects, with associated costs and funding sources for each location. By codifying these projects into state law, the resolution provides a formal framework for implementing infrastructure development through fiscal year 2032.
This bill establishes the official list of county road projects included in Kentucky's Six-Year Road Plan. It works alongside two other bills to define which local road improvements will receive state funding assistance over the next six years. The resolution specifically outlines the County Priority Projects portion of the plan, determining which roads qualify for financial support from the Local Assistance Road Program. Once signed into law, it guides state transportation funding decisions for county road maintenance and construction projects.
This bill authorizes the Kentucky state government to pay specific outstanding claims that were previously approved but not paid due to expired or insufficient funding or missing procurement documents. It directly affects various businesses, healthcare providers, and state employees by providing funds from the general, transportation, and federal funds to settle these debts. The legislation includes a detailed list of individual vendors and employees along with exact payment amounts, ranging from small fees to larger contracts totaling tens of thousands of dollars. By declaring an emergency, the bill allows for immediate payment of these claims without waiting for the regular legislative budget cycle.
Amend KRS 164.769 to establish a pilot program to provide scholarships to students pursuing a teaching career in a math- or science-related discipline to be administered by the Kentucky Higher Education Assistance Authority; establish scholarship recipient selection, award, and repayment process; appropriate $4,175,000 in each fiscal year of the 2026-2028 fiscal biennium to support the program; APPROPRIATION; EMERGENCY.
Amend KRS 141.019, relating to income tax, to define terms; allow a deduction from gross income for professional membership dues paid for taxable years beginning on or after January 1, 2027, but before January 1, 2031; amend KRS 131.190 to allow the Department of Revenue to report on the deduction.
SB 258 exempts all diapers from Kentucky's sales and use tax. The bill amends state tax law to define "diaper" as an absorbent garment worn by people who cannot control bladder or bowel movements, and removes diapers from the list of taxable items. This directly affects parents, caregivers, and individuals purchasing diapers for infants, toddlers, or adults with incontinence needs by eliminating the tax on these essential products. The key change is a straightforward policy update to the tax code, making diapers tax-free at the point of sale.
Propose to create a new section of the Constitution of Kentucky to allow the General Assembly to provide by law a property tax exemption for the permanent residence of an owner who is a veteran with a service-connected disability; require the law to specify the amount of the exemption, the qualifications for claiming the exemption, and whether the exemption transfers to the veteran's surviving spouse; prohibit more than 1 exemption per permanent residence; disallow the exemption to be combined with an exemption under Section 170 of the Constitution of Kentucky; provide ballot language; submit to voters for ratification or rejection.
Propose to create a new section of the Constitution of Kentucky to exempt disabled United States Armed Forces veterans and unremarried surviving spouses of United States Armed Forces service members killed in action while performing active military duty from property taxation of property owned and maintained as a primary residence and a primary motor vehicle owned and maintained as their primary vehicle after calendar year 2027; provide ballot language; submit to voters for ratification or rejection.
Amend KRS 140.090, relating to the inheritance tax, to increase the funeral expense deduction for decedents with date of death on or after August 1, 2026.
