Fiscal Note


Abandoned property fund, expenses allowed

Adoption, unified application for placement, creation of

Airport noise mitigation, income tax credit for

angel investor and investment fund tax credits, modify and expand provisions

Appropriation to pay claims against the Commonwealth

Bank franchise tax, scholarship tax credit, creation

Bees and beekeeping supplies, sales and use tax exemption, August 1, 2018

Branch budget bills

Branch budget recommendations, technical correction

Breeder's Cup pari-mutuel tax, exemption

Budget forms, technical correction

Budget unit requests, technical correction

Cabinet for Economic Development, Resolution 17-04, Kentucky Economic Development Partnership

Cabinet for health and family services, establish new requirements

Capital projects, definition of, increase in minimum amount

Charitable gaming supplies and equipment, sales and use tax exemption

Charitable organization, leasehold interest, exemption of

Child Victim's Trust Fund, license plates

City pensions

Coal severance revenues, distribution of

Communications lines, two years maintenance, grant easement

Community pharmacy medication-assisted treatment pilot program, establish

Comprehensive tax reform

Conform statute to definition section

Congressional Medal of Honor recipients, Kentucky State Police to provide protection for

Controlled substances disposal compositions, sale or distribution of, requirement for

County Employees Retirement System, phase-in to full actuarially required contribution rate

Coverage for standard fertility preservation services, providing for

Criminial attempt to commit murder of peace officer or firefighter, classification as violent offens

Dealer's records

Department of Education, emergency revolving school loan fund account report

Department of Education, revised and exact allotment of funds, requirement to prepare

Department of Revenue, scholarship tax credit, creation

Department of Revenue, technical corrections

Direct shipping license, establishment of

District health departments, target funding

Documented vessels, registration sticker, displaying

Dyslexia trust fund, creating

Early periodic screening, diagnostic and treatment, requiring

Earn and learn tax credit program, creating

Earned income tax credit, establishment

Establish and Workforce Development, Division of Child Care, establish

Exploitation, adults, controlled substances

Film incentives, motion picture incentives, tax credits, deductions, qualifying expenditures

Finance and Administration Cabinet, confirming Executive Order 2017-0889

Fire departments created under KRS Chapter 273, administrative and fiscal reports

Fire investigators, training and certification of

Gang Violence Prevention Act

Gender neutrality, conform to

General Assembly, retirement and pensions, closure of Legislators' Retirement Plan

Grape and Wine Council, small farm wineries support fund, changes to

Gross receipts, tangible personal property tax recovery fee, exclusion of

Guardian ad litem in divorce cases, spouse incarcerated for crime against other spouse, payment of

Highly skilled employee tax credit, creation of

Highway funding, omnibus revisions

Holocaust, instruction on

Individual income tax, adoption credit

Individual income tax, voluntary preceptor credit for Kentucky physicians, creation

KCTCS, endowment match

KEES scholarships, changes to

Kentucky addiction prevention, recovery, and enforcement fund, direct litigation revenues

Kentucky affordable housing tax credit, creating

Kentucky Board of Education, financial literacy course, academic standards

Kentucky Board of Education, school seizure action plan, regulations for

Kentucky CASA network fund designation, creation of

Kentucky Employees Retirement System, election to participate, gender-neutral language

Kentucky Higher Education Assistance Authority, Work Ready Kentucky Scholarship, administration of

Kentucky Retirement Systems, include interest at acturarial rate on refunded erroneous contributions

Kentucky State Police, animal abuse offender registry, establishment of

Law enforcement and firefighter funds, fringe benefits

Law Enforcement Foundation Program fund, annual supplement, increase of

Law enforcement professional development and wellness program, creation

Legislative Tax Incentive Review Committee, establish

Legislators' Retirement Plan, close to future members and future service accruals

Line of duty, death benefits, surviving spouse as default beneficiary

Make technical corrections

Military pensions, income tax deduction for

Motor carrier, failure to file, establish $500 fee for

Natural resources severance tax, credit for taxes paid to another state

Opioid overdose, immediate detention and treatment following

Opioids, tax imposed

Outpatient pharmacy benefits, direct administration by Department for Medicaid Services

Personalized license plates, change renewal schedule

Portable automated external difibrillators, training in use of

Pregnant woman screening, requiring

Preschool children, special education services, evaluation for

Property tax, homestead exemption, disabled veterans, proposed constitutional amendment

Property used in the deployment of advanced broadband technologies, property tax exemption

PVA funding, state property tax rate increase

Rare disease trust fund, creating

Retirement and pensions, Teachers and County Employees Retirement Systems, July 1, 2018

Rural growth fund tax credit

Sales and use tax, construction contractor, exemption

Sales and use tax, feminine hygiene products, diapers, wipes, bottles, breast pumps

Sales and use tax, travel or accommodations intermediary, excluding

School transportation funding fee, impose on the sale of fuel

Sex offender registrants, registration fee for

Special purpose governmental entities, review of fee and ad valorem tax increases, requiring

Sports wagering, authorization for

Stable Kentucky account, earning from AGI, excluding

State minimum wage, increase

Substance use disorder, licensure and quality standards for treatment and recovery services

Substance use disorder treatment and recovery services, mothers and children, grant program

Supplemental payments to police and firefighters

Surtax, imposing

Tax credits, economic development programs, modifying provisions of

Taxes, equivalent rate levy, restriction on

Teacher preparation programs, inclusion of dyslexia in

Technical amendment, gender neutrality

Technical correction

Telephone CPR, telecommunicators, training for

Telephone CPR, Telecommunicators, training for

Torture, penalty increase

TVA in-lieu-of-tax payments, direction to economic development activities

Unclassified state employees, salary, limiting

Underfunded pension trust fund, wholesale alcohol sales, tax increase

University of Louisville, capital project

Vacancies, special elections in consolidated local governments, allow reimbursement

Voluntary preceptor tax credit for Kentucky physicians, creation of


Last updated: 1/16/2019 3:00 PM (EST)