Patrick Flannery R

Amend KRS 91A.390 to require a quarterly filing of local transient room taxes for a person that facilitates the rental of the accommodations by brokering, coordinating, or in any other way arranging for the rental; create new section of KRS Chapter 91A.345 to 91A.394 to require local governing bodies who assess various local transient room taxes to provide information to …

Create new sections of KRS Chapter 381 to define terms; establish what constitutes an unbroken chain of title; establish the interests and rights to which a marketable title is subject; include the procedure for preserving an interest in land; delineate protected interests; establish that the provisions are to be liberally construed.

Amend KRS 141.010 to define "tips" and "overtime compensation"; amend KRS 141.019 to allow an exclusion from gross income for tax purposes for tips and overtime compensation; amend KRS 141.335 to include tips and overtime compensation amounts on employee withholding statement; amend KRS 131.190 to allow the Department of Revenue to report on the exclusions.

Amend KRS 157.615 to define "traditional school building"; amend KRS 157.621 to authorize a school district to levy a $.05 equivalent rate for school districts that meet specific district facilities requirements and other requirements; authorize the school district to levy an additional $.05 equivalent rate if the local board of education determines the first levy is insufficient to achieve facility …

Create new sections of KRS Chapter 142 to establish the Kentucky Tax Tribunal within the executive branch to be the single form for all tax litigation; establish judges, forums, processes, and methods of appeal; amend various statutes to conform; repeal sections of KRS Chapter 49 which constituted the Board of Tax Appeals; amend various sections of KRS to conform; EFFECTIVE, …

Amend KRS 61.870 to change the definition of "resident of the Commonwealth"; amend KRS 61.872 to allow the official custodian of public records to require government-issued photo identification that includes an address from an applicant requesting to inspect records as proof that they are a resident of the Commonwealth; allow the agency to require a different form of identification or …

Amend KRS 189A.010 to provide that a person who is convicted of a fourth or subsequent violation of this section shall be prohibited from purchasing alcohol for his or her period of license suspension and for 2 years after; make technical corrections; create a new section of KRS Chapter 189A to require that any ignition interlock license or hardship license …

Amend KRS 278.670 to define "environmental control" and "underpreciated extra-state generation utility plant balances," amend various definitions, and make technical changes; amend KRS 278.672 to remove the deadline date for calculating the value of the regulatory asset associated with the undepreciated extra-state generation utility plant balances, deferred storm costs, and other regulatory assets approved by the Public Service Commission (PSC) …

Amend KRS 67.767 to require the Secretary of State to prescribe standard forms for net profits, gross receipts, and payroll occupational tax returns; form an advisory committee to develop the forms; require the advisory committee to file the form with the Interim Joint Committee on Local Government for its November 2026 meeting; require the Secretary of State to file administrative …

Create new sections of KRS Chapters 45A, 56, and 65 to require that state and local contracts contain a provision that any iron, steel, or aluminum used in all state and local projects be manufactured in the United States unless a waiver is granted; amend KRS 45A.343, 45A.352, 65.027, 162.070, 164A.575, 176.070, 176.080, and 424.260 to conform; provide that Section …

Amend KRS 141.010 to define "qualified tips" and "qualified overtime compensation"; amend KRS 141.019 to allow the same treatment of qualified tips in accordance with 26 U.S.C. sec. 224 and qualified overtime compensation in accordance with 26 U.S.C. sec. 225; RETROACTIVE; EMERGENCY.

Amend KRS 141.0401 to exempt entities doing business in Kentucky with gross receipts of less than $100,000 from paying the limited liability entity tax for taxable years beginning on or after January 1, 2027.

Amend KRS 17.169 to include local law enforcement as persons authorized to collect DNA samples; define "rapid DNA instruments"; amend KRS 17.170 to provide for the collection of DNA samples at arrest or initial appearance from all persons charged with a felony offense; allow for collection of a second DNA sample by approved local governments to be processed via rapid …

Amend KRS 205.529, 218A.172, 218A.205, and 304.17A.165 to remove references to a Schedule III controlled substance containing hydrocodone; amend KRS 218A.010 to add optometrist and physician assistant to the definition of "practitioner" licensed in other states; amend KRS 218A.182 to exempt charitable health care practitioners from electronic prescription requirement; amend KRS 218A.202 to require an active account with the electronic …