Budget & Taxes

in committee · Kentucky · House Feb 17, 2026

HB 609: AN ACT relating to classroom libraries and making an appropriation therefor.

Create a new section of KRS Chapter 158 to define terms; establish the Classroom Library Grant Program; provide that the Kentucky Department of Education to implement the grant program through selection of a program administrator; establish the qualifications and duties of the program administrator; appropriate $5,000,000 from the General Fund to implement the Classroom Library Grant Program; APPROPRIATION.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $5M from General Fund for classroom libraries, directly funding education programs under state budget.95% confidence ✓ EducationSupports EducationAppropriates $5,000,000 for Classroom Library Grant Program to fund educational resources in K-12 schools, directly advancing student access to library materials.95% confidence

Sub-Topics Appropriations State Budget Libraries

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in committee · Kentucky · Senate Feb 25, 2026

SB 254: AN ACT relating to programs to encourage the rehabilitation of property.

Create a new section of KRS Chapter 65 to require local governments to establish a program to waive fines, fees, and interest associated with a property that has been donated to a qualifying donee; amend KRS 65.355 to require a local government that creates a land bank authority to establish a program to grant property assessment moratoriums pursuant to KRS 99.595 to 99.605.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates waiver of property fines/fees/interest and assessment moratoriums, providing direct tax relief for rehabilitation programs through local government programs.85% confidence ✓ HousingSupports HousingBill waives fees/interest for rehab properties, encouraging affordable housing development through local government programs per KRS amendments.92% confidence

Sub-Topics Property Tax Property Taxes

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in committee · Kentucky · House Mar 4, 2026

HB 739: AN ACT relating to the partial distribution of pari-mutuel racing tax receipts to local governments.

Amend KRS 138.510 to allocate moneys from the pari-mutuel racing excise tax distribution to the local government support fund; create a new section of KRS Chapter 230 to establish the pari-mutuel racing local government support fund to be administered by the Department for Local Government; establish parameters for use of fund moneys; amend KRS 131.190 to allow the Department of Revenue to share information relating to the calculation of the new fund distribution.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects existing pari-mutuel racing tax revenue to a new local government fund, strengthening local fiscal support through dedicated budget allocation.92% confidence

Sub-Topics Sales Tax

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in committee · Kentucky · House Mar 2, 2026

HB 694: AN ACT relating to an income tax credit for qualified employers.

Create a new section of KRS Chapter 141 to define terms; establish a nonrefundable income tax credit for an employer that hires an eligible employee who holds a certificate of employability; provide that the credit is equal to the amount of wages paid to the eligible employee subject to certain limitations; amend KRS 141.0205 to order the credit; amend KRS 131.190 to allow the Department of Revenue to report on the credit.

Topics ✗ Budget & TaxesOpposes Budget & TaxesCreates nonrefundable corporate tax credit, reducing state revenue and weakening tax base per bill's tax credit provision.90% confidence ✓ Criminal JusticeSupports Criminal JusticeTax credit for employers hiring individuals with certificates of employability (typically linked to corrections reentry), reducing recidivism through employment opportunities.85% confidence

Sub-Topics Income Tax Tax Credits

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in committee · Kentucky · House Mar 5, 2026

HB 770: AN ACT relating to teacher scholarships.

Create a new section of KRS Chapter 164 to create the Promise Program to provide scholarships to eligible students of a teacher preparation program; define terms; specify the Kentucky Higher Education Assistance Authority may provide promise awards to eligible students; require 5 years of qualified teaching service; require repayment if services are not rendered; specify that failure to meet repayment obligations shall be cause for revocation of a teaching certificate.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates state-funded teacher scholarship program requiring 5-year service, increasing education spending via KHEAA appropriations90% confidence ✓ EducationSupports EducationCreates teacher scholarship program (Promise Program) to fund teacher preparation, requiring 5 years teaching service to maintain funding, directly advancing teacher recruitment and retention in education.95% confidence

Sub-Topics Teachers

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in committee · Kentucky · House Mar 3, 2026

HB 708: AN ACT relating to economic development.

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.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill creates corporate tax incentives via tiered county system, reducing state tax revenue through targeted breaks for businesses, weakening fiscal management.95% confidence

Sub-Topics Tax Credits Tax Incentives Tags Economic Development

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in committee · Kentucky · House Mar 4, 2026

HB 741: AN ACT relating to personal delivery devices.

Create a new section of KRS Chapter 189 to define "business entity," "pedestrian area," and "personal delivery device"; establish where a personal delivery device may be used; establish the requirements for a personal delivery device; set forth when a personal delivery device shall not be used; require that a business entity operating a personal delivery device have at least $100,000 in general liability coverage; establish that local governments shall not impose any tax or fee on a personal delivery device or business entity operating it; amend KRS 186.010 and 189.010 to conform.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill explicitly prohibits local governments from imposing taxes/fees on personal delivery devices, restricting tax imposition in this context.85% confidence

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in committee · Kentucky · Senate Feb 24, 2026

SB 241: AN ACT relating to a deduction for professional membership dues.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllows tax deduction for professional dues, reducing taxable income and providing tax relief under income tax code.90% confidence

Sub-Topics Income Tax

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in committee · Kentucky · Senate Feb 26, 2026

SB 255: AN ACT relating to rural revitalization.

Create new sections of KRS Chapter 65 to provide incremental revenue tax incentives to the Rural Kentucky Revitalization Opportunity Partnership; define terms; state findings; establish the Rural Kentucky Revitalization Opportunity Partnership Board; establish incentive program; create an income tax credit for certain residents; amend KRS 141.0205 to order the credit; amend KRS 131.190 to allow reporting by the Department of Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates income tax credits for residents and establishes tax incentives under rural revitalization, directly advancing tax policy through new credits and modifications to tax codes (KRS 141.0205, 131.190).95% confidence

Sub-Topics Business Taxes Tax Credits Tax Incentives Tags Economic Development Rural Communities

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signed · Kentucky · Senate Apr 13, 2026

SB 185: AN ACT relating to Kentucky State University and declaring an emergency.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates detailed budget documentation for all branches, enhancing transparency and fiscal responsibility in budget preparation per statutory amendment.85% confidence

Sub-Topics State Budget