Create new sections of KRS Chapter 336 to define terms; establish the Kentucky FLOW Program and specify eligible participants, activities, and uses of funds; establish the Kentucky FLOW Program fund; appropriate $1,347,500 in each fiscal year from the General Fund to the Kentucky FLOW Program fund; APPROPRIATION; EMERGENCY, effective, July 1, 2026.
Amend KRS 75.040 to establish conditions under which a fire protection district or volunteer fire department district may exceed the maximum established tax rate; create a new section of KRS Chapter 75 to establish the procedure by which a fire protection district or volunteer fire department district may exceed the maximum tax rate set in KRS 75.040 by requiring a public hearing and notification to the public; establish the methods by which the public may recall the portion of the levy that increases the tax beyond the previous year's rate; exempt the rates from the provisions of KRS 132.023; amend KRS 75A.050 to establish conditions under which a fire district may exceed the maximum established tax rate; create a new section of KRS Chapter 75A to establish the procedure by which a fire district may exceed the maximum tax rate set out in KRS 75A.050 by requiring a public hearing and notification to the public; establish the methods by which the public may recall the portion of the levy that increases the tax beyond the previous year's rate; exempt the rates from the provisions of KRS 132.023; amend KRS 75.015 to conform; EFFECTIVE January 1, 2027.
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Public Safety
Amend KRS 158.4433 to move the school mapping data program to the Kentucky 911 Services Board, specify responsibility for mapping data accuracy walk-through; amend KRS 65.7629 and 158.442 to conform; APPROPRIATION; EMERGENCY.
Amend KRS 164.936 to establish maximum loan repayment awards under the Healthcare Worker Loan Relief Program for dentists and dentists in counties that do not have an actively practicing dentist; provide rural dental practice grant awards and criteria; establish distribution requirements for funds appropriated to the Center of Excellence in Rural Health for loan repayment awards for dentists and rural dental practice grants; amend KRS 164.937 to require information on the Healthcare Worker Loan Relief Program to be reported to the Council on Postsecondary Education and the Legislative Research Commission; amend KRS 313.035 to require the Kentucky Board of Dentistry to create a Rural Dental Fellows Network; require the Kentucky Department for Medicaid Services to increase Medicaid reimbursement rates by 25% for dental services in federally designated health professional shortage areas; appropriate $4,400,000 in each fiscal year of the 2026-2028 fiscal biennium to the Center of Excellence in Rural Health budget unit; appropriate $600,000 in each fiscal year of the 2026-2028 fiscal biennium to the Kentucky Board of Dentistry; appropriate $1,000,000 in each fiscal year of the 2026-2028 fiscal biennium to the Department for Medicaid Services; provide that the Act may be cited as the Rural Dental Incentive and Access Program Act; specify that the expanded award eligibility, required reporting on the Healthcare Worker Loan Relief Program, and the Rural Dental Fellows Network shall expire on July 1, 2036; APPROPRIATION; EMERGENCY.
Create a new section of KRS Chapter 91A to define terms; require 100% of the wages of an employee associated with the corporate office to be apportioned to the local government where the corporate office is located; exclude wages for work performed at a satellite office; require 100% of the wages of an employee assigned to a state government office to be apportioned to the local government where the state government office is located; allow a refund claim for occupational license fees paid for work physically performed outside of the local government's jurisdiction; establish requirements for refunds; apply the apportionment and refund requirements to incentive agreements entered into on or after January 1, 2001; amend KRS 67.780 to conform; provide that the Act may be cited as the Economic Development Incentive Retention Act.
HB 674 makes technical corrections to Kentucky's budget submission rules for government branches. It requires all budget recommendations to include specific dollar amounts for every item, banning vague terms like "necessary government expense" without them. The bill also mandates that when a fund's entire proceeds are assigned to specific budget units, agencies must provide annual revenue estimates for the current and prior two fiscal bienniums. This affects all state government branches submitting budget recommendations to the General Assembly. The changes clarify procedural requirements without altering funding levels or policy substance.
HB 533 formalizes Kentucky's 2026-2028 Biennial Highway Construction Plan as the official state highway project list and declares an emergency to expedite implementation. The bill directly affects state highway projects by designating specific road improvements, such as widening Aero Parkway and upgrading Dixie Hwy, with allocated funding totaling over $17 million. Key mechanisms include establishing the plan as binding and using an emergency declaration to allow immediate implementation upon approval, bypassing typical procedural delays. This focuses on concrete infrastructure updates for state transportation infrastructure, not broader policy changes.
Create a new section of KRS Chapter 141 to establish a refundable Kentucky working credit equal to 30% of the federal earned income credit allowed for the taxable year; a taxpayer's modified gross income to be in excess of the amount eligible for the family size tax credit allowed in KRS 141.066(limit the credit to $2,000 per taxable year; make credit effective for taxable years beginning on or after January 1, 2027, but before January 1, 2031; amend KRS 141.0205 to order the credit; amend KRS 131.190 to allow the Department of Revenue to report on the credit.
Create a new section of KRS Chapter 138 to define terms; impose a 4% state retail regulatory license fee on all alcoholic beverage sales to consumers by alcoholic beverage retailers; establish procedures and duties of retailers; establish KRS Chapter 243A and create new sections thereof to impose state wholesale regulatory license fees on alcoholic beverages, state retail regulatory license fees on kratom, hemp-derived, and cannabinoid products, and penalties for violations; set out regulatory license fee rates, deductions for timely filing and payment, and licensee duties; amend KRS 211.285 to fund the alcohol wellness and responsibility education fund with 0.5% of the collected state retail regulatory license fees; amend KRS 241.010 to define "state or national conference" and redefine "alcoholic beverages"; amend KRS 241.069 to delete outdated language; amend various sections of KRS Chapter 243 to establish state license fees for new and existing license types; limit licensee discipline to only the specific license in question; establish a souvenir package license for distillers; authorize distillers, small farm wineries, and microbreweries to allow leashed dogs on their premises; allow caterers and special temporary auction licensees at state and national conferences; modify the privileges for various licensees, including a limited golf course, wholesaler, Class B distiller, and special agent or solicitor; allow a qualified historic site to sell alcoholic beverages by the package under a limited nonquota package license; add references to the new tax structure and statutes; modify requirements for public notice of a license application; sunset existing excise, wholesale, and other taxes on July 1, 2027, as they relate to alcoholic beverages; repeal and reenact KRS 243.075, relating to local regulatory license fees, to allow any moist or wet city or county to impose the fee; authorize audits of each city's or county's regulatory license fee fund by the Auditor of Public Accounts for the most recent 10 years; describe audit penalties for cities and counties that fail to substantially comply; establish the regulatory license fee audit fund; direct cities and counties to reduce the regulatory license fee to 3% within 4 years; limit future cities and counties to a 1% regulatory license fee; amend KRS 244.080 to permanently prohibit a retail license from using a premises if the licensee sold to minors at that premises 3 or more times in 24 months; amend KRS 244.585 to establish limitations for agreements between distributors and breweries or microbreweries; amend KRS 131.250, 139.010, 243.045, 243.430, 243.790, 243.850, and 243.990 to conform; EFFECTIVE, in part, July 1, 2027; EMERGENCY.
Amend KRS 45.021 to require the Finance and Administration Cabinet to contract with each local board of education of a district that has 65% or more in tax-exempt real property and that does not receive financial relief from other sources for the tax revenue lost from the tax-exempt property, to provide for recoupment to the board of at least 25% of the local board of education's lost tax revenue from the tax-exempt properties.
