Kentucky
General Assembly

02/19/26	introduced in House to Committee on Committees (H) to Appropriations & Revenue (H)
02/20/26	taken from Appropriations & Revenue (H) 1st reading returned to Appropriations & Revenue (H)
02/23/26	taken from Appropriations & Revenue (H) 2nd reading returned to Appropriations & Revenue (H) floor amendments (1) and (2) filed
02/24/26	reported favorably, to Rules with Committee Substitute (1) taken from Rules placed in the Orders of the Day floor amendment (3), (4), (5), and (6) filed to Committee Substitute 3rd reading, passed 79-17 with Committee Substitute (1)
02/25/26	received in Senate to Committee on Committees (S) to Education (S) taken from Education (S) 1st reading returned to Education (S)
02/26/26	reported favorably, 2nd reading, to Rules posted for passage in the Regular Orders of the Day for Friday, February 27 2026
02/27/26	3rd reading, passed 33-5 received in House enrolled, signed by Speaker of the House
03/02/26	enrolled, signed by President of the Senate delivered to Governor

Amendment	House Committee Substitute 1
Fiscal Impact Statement	Fiscal Note to House Committee Substitute 1
Summary	Retain original provisions; declare that the General Assembly designates itself under state law to make the election with respect to federal tax benefits under 26 U.S.C sec. 25F; make the Secretary of State the sole official authorized to report the state's election or nonelection; require the Secretary of State to collect a fee; delete amendment to KRS 141.019, relating to exceptions to allowable deductions.
Index Headings	Education, Elementary And Secondary - Elementary and secondary education scholarship federal tax credit, participation, modification Education, Finance - Elementary and secondary education scholarship federal tax credit, participation, modification Federal Laws And Regulations - Elementary and secondary education scholarship federal tax credit, participation, modification General Assembly - Elementary and secondary education scholarship federal tax credit, General Assembly, election Secretary Of State - Elementary and secondary education scholarship federal tax credit, participation, modification Taxation - Scholarship granting organizations contributions, deduction, deletion Taxation, Income--Individual - Scholarship granting organizations contributions, deduction, deletion Fiscal Note - Scholarship granting organizations

Amendment	House Floor Amendment 1
Sponsor	T. Bojanowski
Summary	Require scholarship granting organizations to maintain a physical office or facility within the state.
Index Headings	Education, Elementary And Secondary - Scholarship granting organizations, in-state office, requirement Education, Finance - Scholarship granting organizations, in-state office, requirement Charitable And Nonprofit Organizations - Scholarship granting organizations, in-state office, requirement

Amendment	House Floor Amendment 2
Sponsor	T. Bojanowski
Summary	Require scholarship granting organizations to only provide scholarships to public or nonpublic schools that do not discriminate based on race, creed, color, ethnicity, nationality, disability, age, sexual orientation, or gender identity.
Index Headings	Charitable And Nonprofit Organizations - Scholarship granting organizations, recipient schools eligibility, nondiscrimination requirement Education, Elementary And Secondary - Scholarship granting organizations, recipient schools eligibility, nondiscrimination requirement Education, Finance - Scholarship granting organizations, recipient schools eligibility, nondiscrimination requirement Civil Rights - Scholarship granting organizations, recipient schools eligibility, nondiscrimination requirement Race Relations - Scholarship granting organizations, recipient schools eligibility, nondiscrimination requirement Religion - Scholarship granting organizations, recipient schools eligibility, nondiscrimination requirement

Amendment	House Floor Amendment 3
Sponsor	T. Bojanowski
Summary	Require scholarship granting organizations to only provide scholarships to public or nonpublic schools that do not discriminate based on race, creed, color, ethnicity, nationality, disability, age, sexual orientation, or gender identity.
Index Headings	Charitable And Nonprofit Organizations - Scholarship granting organizations, recipient schools eligibility, nondiscrimination requirement Civil Rights - Scholarship granting organizations, recipient schools eligibility, nondiscrimination requirement Education, Elementary And Secondary - Scholarship granting organizations, recipient schools eligibility, nondiscrimination requirement Education, Finance - Scholarship granting organizations, recipient schools eligibility, nondiscrimination requirement Race Relations - Scholarship granting organizations, recipient schools eligibility, nondiscrimination requirement Religion - Scholarship granting organizations, recipient schools eligibility, nondiscrimination requirement

Amendment	House Floor Amendment 4
Sponsor	T. Bojanowski
Summary	Require scholarship granting organizations to maintain a physical office or facility within the state.
Index Headings	Charitable And Nonprofit Organizations - Scholarship granting organizations, in-state office, requirement Education, Elementary And Secondary - Scholarship granting organizations, in-state office, requirement Education, Finance - Scholarship granting organizations, in-state office, requirement

Amendment	House Floor Amendment 5
Sponsor	M. Lehman
Summary	Delete language waiving immunity under the Eleventh Amendment to the Constitution of the United States.
Index Headings	Constitution, U.S. - Elementary and secondary education scholarship federal tax credit, 11th Amendment waiver, deletion Education, Elementary And Secondary - Elementary and secondary education scholarship federal tax credit, 11th Amendment waiver, deletion Education, Finance - Elementary and secondary education scholarship federal tax credit, 11th Amendment waiver, deletion Federal Laws And Regulations - Elementary and secondary education scholarship federal tax credit, 11th Amendment waiver, deletion

Amendment	House Floor Amendment 6
Sponsor	R. Roarx
Summary	Require the Secretary of State to submit an annual report to the Legislative Research Commission that contains demographic and financial data for recipients of scholarships from scholarship granting organizations.
Index Headings	Charitable And Nonprofit Organizations - Scholarship granting organizations, recipient data report, requirement Education, Elementary And Secondary - Scholarship granting organizations, recipient data report, requirement Education, Finance - Scholarship granting organizations, recipient data report, requirement Legislative Research Commission - Scholarship granting organizations, recipient data report, requirement Reports Mandated - Scholarship granting organizations, recipient data report, requirement Secretary Of State - Scholarship granting organizations, recipient data report, requirement