KentuckyHB 12026 Regular SessionHouse

AN ACT implementing the federal education opportunity program in Kentucky.

Sponsored By: Kimberly Poore Moser (Republican)

Became Law

Administrative Regulations And ProceedingsCharitable And Nonprofit OrganizationsEducation, Elementary And SecondaryEducation, FinanceFederal Laws And RegulationsSecretary Of StateTaxationTaxation, Income--IndividualConstitution, U.S.

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 1 costs, 0 mixed.

Federal tax credit for Kentucky scholarship donors

Kentucky participates each calendar year in the federal elementary and secondary education scholarship tax credit, or a successor program. Individuals who make qualifying contributions to scholarship-granting groups can receive the federal tax benefit. This law gives no credit amount or start date. Only the Secretary of State can report Kentucky's election and submit its list of scholarship groups to the federal government. The Secretary must notify the U.S. Treasury and submit the list by January 1 each year.

Fees or donations fund Kentucky scholarship administration

The Secretary of State must collect fees from scholarship-granting groups or accept private donations to pay program administration costs. The law sets no fee amount or start date. Money received must stay in a separate restricted account and pay only for administration. The Secretary must post federal Treasury and Internal Revenue Service rules and guidance online, and can issue state rules. The law also waives Kentucky's Eleventh Amendment immunity for this section.

Sponsors & Cosponsors

Sponsor

  • Kimberly Poore Moser

    Republican • House

Cosponsors

  • Bill Wesley

    Republican • House

  • Chris Lewis

    Republican • House

  • Candy Massaroni

    Republican • House

  • David W. Osborne

    Republican • House

  • Felicia Rabourn

    Republican • House

  • Jared Bauman

    Republican • House

  • Josh Calloway

    Republican • House

  • Jennifer Decker

    Republican • House

  • John Hodgson

    Republican • House

  • Jason Nemes

    Republican • House

  • James Tipton

    Republican • House

  • Ken Fleming

    Republican • House

  • Matt Lockett

    Republican • House

  • Marianne Proctor

    Republican • House

  • Nancy Tate

    Republican • House

  • Ryan Dotson

    Republican • House

  • Steven Doan

    Republican • House

  • T.J. Roberts

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 220 • No: 41

Senate vote • 3/17/2026

passed

Yes: 31 • No: 5

House vote • 3/16/2026

passed

Yes: 77 • No: 14

Senate vote • 2/27/2026

3rd reading, passed

Yes: 33 • No: 5

House vote • 2/24/2026

3rd reading, passed

Yes: 79 • No: 17

Actions Timeline

  1. delivered to Secretary of State (Acts Ch. 4)

    3/17/2026
  2. enrolled, signed by President of the Senate

    3/17/2026House
  3. enrolled, signed by Speaker of the House

    3/17/2026House
  4. received in House

    3/17/2026House
  5. passed 31-5

    3/17/2026Senate
  6. veto overridden

    3/17/2026Senate
  7. posted for consideration of Governor's veto

    3/17/2026
  8. taken from Rules

    3/17/2026Senate
  9. to Rules (S)

    3/17/2026Senate
  10. received in Senate

    3/17/2026Senate
  11. passed 77-14-1

    3/16/2026House
  12. veto overridden

    3/16/2026House
  13. posted for consideration of Governor's veto

    3/16/2026
  14. taken from Rules

    3/16/2026House
  15. to Rules (H)

    3/16/2026House
  16. received in House

    3/16/2026House
  17. Vetoed

    3/13/2026
  18. delivered to Governor

    3/2/2026
  19. enrolled, signed by President of the Senate

    3/2/2026House
  20. enrolled, signed by Speaker of the House

    2/27/2026House
  21. received in House

    2/27/2026House
  22. 3rd reading, passed 33-5

    2/27/2026Senate
  23. posted for passage in the Regular Orders of the Day for Friday, February 27 2026

    2/26/2026Senate
  24. reported favorably, 2nd reading, to Rules

    2/26/2026Senate
  25. returned to Education (S)

    2/25/2026Senate

Bill Text

  • Current

    3/16/2026

  • Introduced

    2/19/2026

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