Bill
Bill > HB1
summary
Introduced
02/19/2026
02/19/2026
In Committee
02/24/2026
02/24/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
Create a new section of KRS Chapter 14 to elect for the Commonwealth to participate in the qualified elementary and secondary education scholarship federal tax credit; designate the Secretary of State as the sole official authorized to report the state's election and submit the required list to the United States Secretary of the Treasury; require the Secretary of State to publish associated administrative regulations and other guidance on a website; authorize the Secretary of State to promulgate administrative regulations to carry out the program; authorize the Secretary of State to collect a fee and accept private contributions to pay for necessary costs and establish requirements for the administration of the funds; waive Eleventh Amendment immunity for the section; amend KRS 141.019 to exclude qualified contributions made to scholarship granting organizations from allowed individual income tax dedications.
AI Summary
This bill enacts Kentucky's participation in a federal education opportunity program, specifically a qualified elementary and secondary education scholarship federal tax credit, which allows individuals to receive a tax credit for making qualifying contributions to scholarship granting organizations. The Secretary of State is designated as the sole official responsible for reporting Kentucky's election to participate in this federal program to the U.S. Secretary of the Treasury, and must also publish relevant federal guidance and administrative regulations on their website. To cover administrative costs, the Secretary of State is authorized to collect fees from scholarship granting organizations or accept private contributions, with these funds to be held in a restricted account. Furthermore, the bill waives any Eleventh Amendment immunity that might otherwise prevent legal action related to this section. Finally, it amends existing law to exclude these qualified contributions to scholarship granting organizations from being eligible for individual income tax dedications.
Committee Categories
Budget and Finance
Sponsors (17)
Kim Moser (R)*,
Jared Bauman (R),
George Brown (D),
Josh Calloway (R),
Jennifer Decker (R),
Ryan Dotson (R),
Ken Fleming (R),
Chris Lewis (R),
Matt Lockett (R),
Candy Massaroni (R),
Jason Nemes (R),
David Osborne (R),
Marianne Proctor (R),
T.J. Roberts (R),
Nancy Tate (R),
James Tipton (R),
Bill Wesley (R),
Last Action
Senate Committee On Education (10:00:00 2/26/2026 Annex Room 154) (on 02/26/2026)
Official Document
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