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HB1
Kentucky Law Joining Federal School Scholarship Tax Credit Program
Last scannedAug 24, 2026, 10:26 AM
In one sentence
This law makes Kentucky join a federal program that gives tax breaks to people who donate money to organizations providing school scholarships.
What it does
- Designates the General Assembly as the body making the choice for Kentucky to join the federal scholarship tax credit program.
- Requires the Secretary of State to report this decision and submit a list of approved scholarship groups to the U.S. Treasury by January 1 each year.
- Allows the Secretary of State to create rules needed to run the program under state law.
- Directs the Secretary of State to publish federal guidance on their website for public viewing.
- Requires collecting fees from scholarship organizations or accepting private donations to pay for running this program.
Who it affects
- The Kentucky General Assembly
- The Kentucky Secretary of State
- Scholarship granting organizations in the state
- Individuals who make qualifying contributions to these scholarship groups
Limits and unknowns
- The law does not list specific rules on how much money a person can donate or what counts as a qualifying contribution.
- It is unclear exactly which organizations will be approved until the Secretary of State creates and submits their official list.
Plain language
Terms to know
- Qualified elementary and secondary education scholarship federal tax credit
- A federal program that gives a tax break to people who donate money to organizations that give scholarships for K-12 school tuition.
- Scholarship granting organization
- A group identified by the state that receives donations and uses them to pay for student education costs.
Official record
Sources
Official summary
AN ACT implementing the federal education opportunity program in Kentucky.