24RS HB 380

House Bill 380

Actions

Last Action	01/25/24: to Committee on Committees (H)
Title	AN ACT relating to supports for pregnant women and children and making an appropriation therefor.
Bill Documents	Introduced
Fiscal Impact Statements	Actuarial Analysis Health Mandate Local Mandate
Bill Request Number	212
Sponsors	N. Tate, K. Moser
Summary of Original Version	Create a new section of Subtitle 17A of KRS Chapter 304 to require insurers and any exchange to provide a special enrollment period for pregnant individuals; specify requirements for the coverage; require group plan insurers to provide notice of special enrollment rights; amend KRS 18A.225 and 164.2871 to require the state employee health plan and self-insured state postsecondary education institution group health plans to comply with the special enrollment requirements; create a new section of KRS Chapter 205 to require Medicaid to cover lactation support services and breastfeeding supplies; amend KRS 199.894 to define terms related to the Child Care Assistance Program; create a new section of KRS Chapter 199.892 to 199.896 to establish the Child Care Assistance Program; amend KRS 139.010 and 139.480 to exempt certain postnatal supplies from the sales and use tax; amend KRS 141.067 to make the existing child and dependent care tax credit refundable for tax years 2025 to 2028; create new sections of KRS Chapter 141 to establish a refundable adoption services tax credit for tax years 2025 to 2028 and establish a nonrefundable qualified contribution tax credit for tax years 2025 to 2028; amend KRS 141.019 and 141.039 to disallow the charitable contribution deduction if the qualified contribution tax credit is take for the same contribution; amend KRS 141.0205 for ordering of tax credits; amend KRS 131.190 to allow the Department of Revenue to report on newly created tax credits; appropriate to the Cabinet for Health and Family Services in the 2024-2026 biennium: $200,000 for expansion of the Women, Infants, and Children Farmers Market Nutrition Assistance Program to include Jefferson County; APPROPRIATION; EFFECTIVE, in part, January 1, 2025, and August 1, 2024.
Index Headings of Original Version	Health Benefit Mandate - Maternity care Education, Higher - State postsecondary institution self-insured employer plans, special enrollment period, pregnancy Effective Dates, Delayed - Health insurance, special enrollment period, January 1, 2025 Effective Dates, Delayed - Sales and use tax, postnatal supplies, exemption, August 1, 2024 Insurance, Health - Special enrollment period, pregnancy Public Assistance - Child Care Assistance Program, establishment Public Assistance - WIC Farmers Market Nutrition Program, expansion Public Medical Assistance - Coverage, breastfeeding supplies, requirement Public Medical Assistance - Coverage, lactation support services, requirement Reproductive Issues - Individual income tax, child and dependent care tax credit, refundable Reproductive Issues - Sales and use tax, postnatal supplies, exemption State Agencies - Cabinet for Health and Family Services, Child Care Assistance Program, establishment State Employees - Health plan, special enrollment period, pregnancy Taxation, Sales and Use - Postnatal supplies, exemption Women - Medicaid coverage, lactation support services and breastfeeding supplies, requirement Women - Sales and use tax, postnatal supplies, exemption Women - Special enrollment period, pregnancy Medicaid - Coverage, breastfeeding supplies, requirement Medicaid - Coverage, lactation support services, requirement Appropriations - Cabinet for Health and Family Services, WIC Farmers Market Nutrition Program Children and Minors - Child Care Assistance Program, establishment Children and Minors - Medicaid coverage, lactation support services and breastfeeding supplies, requirement Children and Minors - Sales and use tax, postnatal supplies, exemption Reports Mandated - Department of Revenue, income tax, adoption tax credit Reports Mandated - Department of Revenue, income tax, child and dependent care tax credit Reports Mandated - Department of Revenue, income tax, qualified contribution tax credit Reports Mandated - Department of Revenue, sales and use tax, postnatal supplies exemption Sunset Legislation - Individual income tax, adoption tax credit, refundable, December 1, 2028 Sunset Legislation - Individual income tax, child and dependent care tax credit, refundable, December 1, 2028 Sunset Legislation - Individual income tax,qualified contribution tax credit, pregnancy resource center, December 1, 2028 Taxation - Individual income, child and dependent care tax credit, refundable Taxation - Sales and use tax, postnatal supplies, exemption Taxation, Income--Corporate - Qualified contribution tax credit, pregnancy resource center, establishment Taxation, Income--Individual - Adoption tax credit, established Taxation, Income--Individual - Child and dependent care tax credit, refundable Taxation, Income--Individual - Qualified contribution tax credit, pregnancy resource center, establishment Actuarial Analysis - Individual income tax, child and dependent care tax credit, refundable Local Mandate - Sales and use tax, postnatal supplies, exemption