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Legislation · Kentucky · 2026 Regular Session

HB 1: AN ACT implementing the federal education opportunity program in Kentucky.

Summary

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.

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Mar 17, 2026

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