Kentucky
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Fiscal Note


Autism spectrum disorder trust fund, tax checkoff

Eligible caregiver credit, establishment

Firearms and firearm-related items, sales and use tax, exemption

Income tax credit, qualified home modification

Jail operations, funding

KCTCS and Department of Revenue, property valuation administrator exam, registration and fees

KEES awards, noncertified school students, inclusion

KEES base awards, noncertified schooll graduates, inclusion

Local occupational license tax, population threshold, increase

Occupational license tax for schools, population threshold, increase

Proactive postsecondary admissions program, public secondary institutions, establishment

Property tax, homestead exemption, owners who are 65 or older, proposed constitutional amendment

Public postsecondary education institutions, tuition, residency

Religious institutions, sales and use tax, exemption

Sales and use, aircraft sales to nonresidents, exemption


Last updated: 2/13/2026 4:10 PM (EST)