26RS HB 1

House Bill 1

Actions

Last Action	02/19/26: to Appropriations & Revenue (H)
Title	AN ACT implementing the federal education opportunity program in Kentucky.
Bill Documents	Introduced
Bill Request Number	928
Sponsors	K. Moser, T. Roberts, D. Osborne
Summary of Original Version	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.
Index Headings of Original Version	Administrative Regulations And Proceedings - Secretary of State, scholarship granting organizations list, authorization Charitable And Nonprofit Organizations - Elementary and secondary education scholarship federal tax credit, participation Education, Elementary And Secondary - Elementary and secondary education scholarship federal tax credit, participation Education, Finance - Elementary and secondary education scholarship federal tax credit, participation Federal Laws And Regulations - Elementary and secondary education scholarship federal tax credit, participation Secretary Of State - Elementary and secondary education scholarship federal tax credit, participation Taxation - Scholarship granting organizations contributions, deduction, exclusion Taxation, Income--Individual - Scholarship granting organizations contributions, deduction, exclusion Constitution, U.S. - Eleventh Amendment immunity, waiver, federal scholarship tax credit program