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HB88 • 2026

AN ACT relating to the qualified elementary and secondary education scholarship federal tax credit.

AN ACT relating to the qualified elementary and secondary education scholarship federal tax credit.

Education Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
T. Roberts
Last action
2026-01-14
Official status
01/14/26: to Primary and Secondary Education (H)
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 relating to the qualified elementary and secondary education scholarship federal tax credit.

AN ACT relating to the qualified elementary and secondary education scholarship federal tax credit.

What This Bill Does

  • AN ACT relating to the qualified elementary and secondary education scholarship federal tax credit.

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.

Bill History

  1. 2026-01-14 Kentucky Legislative Research Commission

    to Primary and Secondary Education (H)

  2. 2026-01-07 Kentucky Legislative Research Commission

    introduced in House to Committee on Committees (H)

Official Summary Text

AN ACT relating to the qualified elementary and secondary education scholarship federal tax credit.

Current Bill Text

Read the full stored bill text 
UNOFFICIAL COPY 26 RS BR 275
Page 1 of 2
XXXX 1/6/2026 5:01 PM Jacketed
AN ACT relating to the qualified elementary and secondary education scholarship 1
federal tax credit. 2
Be it enacted by the General Assembly of the Commonwealth of Kentucky: 3
SECTION 1. A NEW SECTION OF KRS CHAPTER 43 IS CREATED TO 4
READ AS FOLLOWS: 5
(1) In accordance with 26 U.S.C. sec. 25F(g): 6
(a) The General Assembly hereby elects that in each calendar year the 7
Commonwealth of Kentucky shall: 8
1. Participate in the qualified elementary and secondary education 9
scholarship federal tax credit established under 26 U.S.C. sec. 25F, or 10
any successor progr am, for individuals who make qualifying 11
contributions to scholarship granting organizations; and 12
2. Identify scholarship granting organizations located in the state; and 13
(b) The Auditor of Public Accounts is hereby designated under Kentucky law as 14
the official authorized to: 15
1. Report the state's election to participate in the qualified elementary 16
and secondary education scholarship federal tax credit established 17
under 26 U.S.C. sec. 25F; and 18
2. Submit to the Secretary of the Treasury under 26 U.S.C. sec. 25F(g) 19
the list of the state's scholarship granting organizations that meet the 20
requirements of 26 U.S.C. sec. 25F. 21
(2) (a) The Auditor of Public Accounts shall maintain the state's list of scholarship 22
granting organizations and publish the list on the Auditor's website. 23
(b) The website shall also provide any administrative regulations promulgated 24
by the Auditor under subsection (3) of this section and other applicable 25
guidance issued by the United States Secretary of the Treasury or the 26
Internal Revenue Service. 27
UNOFFICIAL COPY 26 RS BR 275
Page 2 of 2
XXXX 1/6/2026 5:01 PM Jacketed
(3) The Auditor may promulgate administrative regulations in accordance with KRS 1
Chapter 13A to establish the application process and documentation necessary 2
for an en tity to qualify to be included as a scholarship granting organization on 3
the list maintained under subsection (2) of this section. 4
(4) The Auditor may enter into agreements with other state agencies to assist in 5
implementing this section. 6