AN ACT implementing the federal education opportunity program in Kentucky.
AN ACT implementing the federal education opportunity program in Kentucky.
Education
Enacted
This bill passed the Legislature and reached final enactment based on the latest official action.
Sponsor
K. Moser
Last action
2026-03-17
Official status
03/17/26: delivered to Secretary of State (Acts Ch. 4)
Effective date
Not listed
Plain English Breakdown
Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.
AN ACT implementing the federal education opportunity program in Kentucky.
AN ACT implementing the federal education opportunity program in Kentucky.
What This Bill Does
AN ACT implementing the federal education opportunity program in Kentucky.
Limits and Unknowns
This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.
Amendments
These notes stay tied to the official amendment files and metadata from the legislature.
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.
Plain English: UNOFFICIAL COPY 26 RS HB 1/HCS 1
Page 1 of 2
HB000130.100 - 928 - XXXX 2/24/2026 4:42 PM House Committee Substitute
AN ACT implementing the federal education opportunity program in Kentucky.
UNOFFICIAL COPY 26 RS HB 1/HCS 1
Page 1 of 2
HB000130.100 - 928 - XXXX 2/24/2026 4:42 PM House Committee Substitute
AN ACT implementing the federal education opportunity program in Kentucky.
1
Be it enacted by the General Assembly of the Commonwealth of Kentucky: 2
SECTION 1.
A NEW SECTION OF KRS CHAPTER 14 IS CREATED TO 3
READ AS FOLLOWS: 4
(1) Pursuant to 26 U.S.C.
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.
Plain English: HOUSE OF REPRESENTATIVES
KENTUCKY GENERAL ASSEMBLY AMENDMENT FORM
2026 REGULAR SESSION
Amend printed copy of HB 1
Amendment No.
HOUSE OF REPRESENTATIVES
KENTUCKY GENERAL ASSEMBLY AMENDMENT FORM
2026 REGULAR SESSION
Amend printed copy of HB 1
Amendment No.
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.
Plain English: HOUSE OF REPRESENTATIVES
KENTUCKY GENERAL ASSEMBLY AMENDMENT FORM
2026 REGULAR SESSION
Amend printed copy of HB 1/HCS 1
Amendment No.
HOUSE OF REPRESENTATIVES
KENTUCKY GENERAL ASSEMBLY AMENDMENT FORM
2026 REGULAR SESSION
Amend printed copy of HB 1/HCS 1
Amendment No.
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.
Plain English: HOUSE OF REPRESENTATIVES
KENTUCKY GENERAL ASSEMBLY AMENDMENT FORM
2026 REGULAR SESSION
Amend printed copy of HB 1/HCS 1
Amendment No.
HOUSE OF REPRESENTATIVES
KENTUCKY GENERAL ASSEMBLY AMENDMENT FORM
2026 REGULAR SESSION
Amend printed copy of HB 1/HCS 1
Amendment No.
2026-03-17Kentucky Legislative Research Commission
received in Senate to Rules (S) taken from Rules posted for consideration of Governor's veto veto overridden passed 31-5 received in House enrolled, signed by Speaker of the House enrolled, signed by President of the Senate delivered to Secretary of State (Acts Ch. 4)
2026-03-16Kentucky Legislative Research Commission
received in House to Rules (H) taken from Rules posted for consideration of Governor's veto veto overridden passed 77-14-1
2026-03-13Kentucky Legislative Research Commission
Vetoed
2026-03-02Kentucky Legislative Research Commission
enrolled, signed by President of the Senate delivered to Governor
2026-02-27Kentucky Legislative Research Commission
3rd reading, passed 33-5 received in House enrolled, signed by Speaker of the House
2026-02-26Kentucky Legislative Research Commission
reported favorably, 2nd reading, to Rules posted for passage in the Regular Orders of the Day for Friday, February 27 2026
2026-02-25Kentucky Legislative Research Commission
received in Senate to Committee on Committees (S) to Education (S) taken from Education (S) 1st reading returned to Education (S)
2026-02-24Kentucky Legislative Research Commission
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)
2026-02-23Kentucky Legislative Research Commission
taken from Appropriations & Revenue (H) 2nd reading returned to Appropriations & Revenue (H) floor amendments (1) and (2) filed
2026-02-20Kentucky Legislative Research Commission
taken from Appropriations & Revenue (H) 1st reading returned to Appropriations & Revenue (H)
2026-02-19Kentucky Legislative Research Commission
introduced in House to Committee on Committees (H) to Appropriations & Revenue (H)
Official Summary Text
AN ACT implementing the federal education opportunity program in Kentucky.
Current Bill Text
Read the full stored bill text
UNOFFICIAL COPY 26 RS HB 1/VO
Page 1 of 2
HB000190.100 - 928 - XXXX 3/16/2026 4:43 PM Vetoed and Overridden
AN ACT implementing the federal education opportunity program in Kentucky. 1
Be it enacted by the General Assembly of the Commonwealth of Kentucky: 2
SECTION 1. A NEW SECTION OF KRS CHAPTER 14 IS CREATED TO 3
READ AS FOLLOWS: 4
(1) Pursuant to 26 U.S.C. sec. 25F(g): 5
(a) The General Assembly hereby designates itself under state law to make the 6
election on behalf of the Commonwealth with respect to federal tax benefits 7
under 26 U.S.C. sec. 25F; 8
(b) The General Assembly hereby elects that in each calendar year the 9
Commonwealth of Kentucky shall: 10
1. Participate in the qualified elementary and secondary education 11
scholarship federal tax credit established under 26 U.S.C. sec. 25F, or 12
any successor program, for individuals who make qualifying 13
contributions to scholarship granting organizations; and 14
2. Identify scholarship granting organizations in the state; 15
(c) The Secretary of State is hereby designated under Kentucky law as the sole 16
official authorized to: 17
1. Report the state's election to participate in the qualified elementary 18
and secondary educatio n scholarship federal tax credit under 26 19
U.S.C. sec. 25F; and 20
2. Submit a list as described in 26 U.S.C sec. 25F(g) and perform other 21
functions necessary to implement the General Assembly's election 22
under paragraph (a) of this subsection; and 23
(d) The Secr etary of State shall notify the United States Secretary of the 24
Treasury of the Commonwealth's participation in the qualified elementary 25
and secondary education scholarship federal tax credit and submit the list 26
established by the Secretary of State by January 1 of each year. 27
UNOFFICIAL COPY 26 RS HB 1/VO
Page 2 of 2
HB000190.100 - 928 - XXXX 3/16/2026 4:43 PM Vetoed and Overridden
(2) The Secretary of State shall publish the associated administrative regulations and 1
other applicable guidance issued by the United States Secretary of the Treasury 2
or the Internal Revenue Service on the Secretary of State's website. 3
(3) The Secretary of State may promulgate administrative regulations in accordance 4
with KRS Chapter 13A necessary to carry out this section. 5
(4) The Secretary of State shall collect a fee from scholarship granting organizations 6
or accept private contributions to pay the necessary costs of administration of this 7
section. All amounts received under this subsection shall be deposited in a 8
restricted fund account, not commingled, and shall be used solely to administer 9
this section. 10
(5) Any immunity under the E leventh Amendment to the Constitution of the United 11
States is waived under this section. 12