Kentucky legislation · 2026 Regular Session
Kentucky HB1: AN ACT implementing the federal education opportunity program in Kentucky.
Status: Chaptered, March 17, 2026
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.
What the bill says
An act implementing the federal education opportunity program in Kentucky.
From the committee substitute text:
AN ACT implementing the federal education opportunity program in Kentucky. Be it enacted by the General Assembly of the Commonwealth of Kentucky: SECTION 1. A NEW SECTION OF KRS CHAPTER 14 IS CREATED TO READ AS FOLLOWS: (1) Pursuant to 26 U.S.C. sec. 25F(g): (a) The General Assembly hereby designates itself under state law to make the election on behalf of the Commonwealth with respect to federal tax benefits under 26 U.S.C. sec. 25F; (b) The General Assembly hereby elects that in each calendar year the Commonwealth of Kentucky shall: 1. Participate in the qualified elementary and secondary education scholarship federal tax credit established under 26 U.S.C. sec. 25F, or any successor program, for individuals who make qualifying contributions to scholarship granting organizations; and 2. Identify scholarship granting organizations in the state; (c) The Secretary of State is hereby designated under Kentucky law as the sole official authorized to: 1. Report the state's election to participate in the qualified elementary and secondary education scholarship federal tax credit under U.S.C. sec. 25F; and 2. Submit a list as described in 26 U.S.C sec. 25F(g) and perform other functions necessary to implement the General Assembly's election under paragraph (a) of this subsection; and (d) The Secretary of State shall notify the United States Secretary of the Treasury of the Commonwealth's participation in …
Sponsors
- Kimberly Moser (R, HD-064) · primary sponsor
- T.J. Roberts (R, HD-066)
- Jared Bauman (R, HD-028)
- Josh Calloway (R, HD-010)
- Jennifer Decker (R, HD-058)
- Steven Doan (R, HD-069)
- Ryan Dotson (R, HD-073)
- Ken Fleming (R, HD-048)
- John Hodgson (R, HD-036)
- Chris Lewis (R, HD-029)
- Matt Lockett (R, HD-039)
- Candy Massaroni (R, HD-050)
Latest actions
- : delivered to Secretary of State (Acts Ch. 4)
- : enrolled, signed by President of the Senate
- : enrolled, signed by Speaker of the House
- : received in House
- : passed 31-5
- : veto overridden
- : posted for consideration of Governor's veto
- : taken from Rules
- : to Rules (S)
- : received in Senate
Votes
- Senate: OVERRIDE VETO FINAL PASSAGE HB 1 RSN# 3943 (March 17, 2026): 31 yea, 5 nay, passed
- House: Veto Override RCS# 255 (March 16, 2026): 77 yea, 14 nay, passed
- Senate: PASS HB 1 RSN# 3863 (February 27, 2026): 33 yea, 5 nay, passed
- House: Table RCS# 132 (February 24, 2026): 19 yea, 44 nay, failed
- House: Suspend the Rules (HFA 6) RCS# 133 (February 24, 2026): 19 yea, 30 nay, failed
- House: Pass RCS# 134 (February 24, 2026): 79 yea, 17 nay, passed
Subjects: Education, Elementary And Secondary, Secretary Of State, Federal Laws And Regulations, Taxation, Taxation, Income--Individual, Charitable And Nonprofit Organizations, Education, Finance, Constitution, U.S.
Common questions
- What is HB1?
- HB1 is a bill in the Kentucky Legislature (2026 Regular Session): AN ACT implementing the federal education opportunity program in Kentucky.
- What does HB1 do?
- In its own words: An act implementing the federal education opportunity program in Kentucky.
- What is the status of HB1?
- Chaptered as of March 17, 2026. Latest action: delivered to Secretary of State (Acts Ch. 4) (March 17, 2026).
- Who sponsored HB1?
- Kimberly Moser (R, HD-064), with 11 co-sponsors.
- Where is the official record for HB1?
- On the Kentucky Legislature website: https://apps.legislature.ky.gov/record/26rs/hb1.html
Source: official Kentucky record. Tracked by Delilah, AI for legislation across all 50 states and Congress.