All Roll Calls
Yes: 123 • No: 1
KentuckySB 1292026 Regular SessionSenateWALLET
AN ACT relating to unemployment insurance.
Sponsored By: Jason Nemes (Republican)
Signed by Governor
FundsTechnologyUnemployment Compensation
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 1 benefits, 0 costs, 1 mixed.
New fund to upgrade unemployment system
The state creates the Service Capacity Upgrade Fund in the State Treasury. The fund pays only for unemployment insurance technology, fraud prevention, and service delivery improvements. The secretary runs the fund and coordinates tech spending with the Commonwealth Office of Technology. The fund can earn interest, and all interest stays in the fund. The secretary must report receipts and spending every year to the Interim Joint Committee on Economic Development and Workforce Investment. All employer assessments for this purpose, and any interest on late payments, are deposited in the fund. The State Treasurer may move fund securities only with approval from the secretary and the secretary of the Finance and Administration Cabinet.
UI rates cut but matching assessment due
From October 1, 2018 to December 31, 2026, Kentucky subtracts 0.075% from each employer UI rate, but only if the UI trust fund balance is higher than it was on December 31, 2017. Starting January 1, 2027, rates are reduced each year by an adjustment; the initial cut is 0.0115%, and the secretary sets the annual amount, capped at 0.025%. In any year with a rate cut, all contributory employers must pay an assessment to the Service Capacity Upgrade Fund equal to the cut percentage times their taxable wages. The assessment is due when regular UI taxes are due; late payments owe interest and face normal collection actions. The secretary may reduce the adjustment or suspend the required assessment at any time.
Sponsors & Cosponsors
Sponsor
Jason Nemes
Republican • House
Cosponsors
Candy Massaroni
Republican • House
Wade Williams
Republican • House
Jennifer Decker
Republican • House
Roll Call Votes
House vote • 4/15/2026
3rd reading, passed
Yes: 86 • No: 1
Senate vote • 2/24/2026
passed
Yes: 37 • No: 0
Actions Timeline
M. Nemes
4/17/2026Sponsor
4/17/2026signed by Governor (Acts Ch. 189)
4/17/2026delivered to Governor
4/15/2026enrolled, signed by Speaker of the House
4/15/2026enrolled, signed by President of the Senate
4/15/2026received in Senate
4/15/2026Senate3rd reading, passed 86-1
4/15/2026placed in the Orders of the Day
4/15/2026taken from Rules
4/15/2026floor amendment (1) withdrawn
4/1/2026floor amendments (2) and (3-title) filed
3/31/2026floor amendment (1) filed
3/20/20262nd reading, to Rules
3/20/2026reported favorably, 1st reading, to Calendar
3/19/2026to Economic Development & Workforce Investment (H)
3/17/2026Houseto Committee on Committees (H)
2/25/2026Housereceived in House
2/25/2026Housepassed 37-0 with Floor Amendment (2)
2/24/2026floor amendment (1) withdrawn
2/24/20263rd reading
2/24/2026passed over and retained in the Orders of the Day
2/23/2026floor amendment (2) filed
2/23/2026posted for passage in the Regular Orders of the Day for Monday, February 23 2026
2/20/20262nd reading, to Rules
2/20/2026
Bill Text
Current
2/24/2026
Introduced
2/24/2026
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