Introduced
Passed House
Passed Senate
Became law
Last action · March 17, 2026
Delivered To Secretary Of State (Acts Ch. 4)

Introduced February 19, 2026

House
Veto Override
2026 Regular Session

HB1

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AN ACT implementing the federal education opportunity program in Kentucky.

Create a new section of KRS Chapter 14 to elect for the Commonwealth to participate in the qualified elementary and secondary education scholarship federal tax credit; designate the Secretary of State as the sole official authorized to report the state's election and submit the required list to the United States Secretary of the Treasury; require the Secretary of State to publish associated administrative regulations and other guidance on a website; authorize the Secretary of State…

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

In effect since July 15, 2026

Acts from the 2026 Regular Session that don't carry an emergency clause or set their own effective date took effect 90 days after the session adjourned (Ky. Constitution § 55).

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This bill opts Kentucky into a federal program that provides tax credits for donations made to organizations that fund elementary and secondary school scholarships. The Secretary of State is designated to manage Kentucky's participation, including filing required paperwork with the federal government and setting up program rules. Donations made through this program would not count as deductions on Kentucky individual income taxes. Who it may affect: families with school-age children, donors to scholarship-granting organizations, and nonprofit organizations that award educational scholarships.

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Legislative History

Feb 19, 2026 · House
Introduced In House
Feb 19, 2026 · House
To Committee On Committees (H)
Feb 19, 2026 · House
To Appropriations & Revenue (H)
Feb 20, 2026 · House
Taken From Appropriations & Revenue (H) (clerical)
Feb 20, 2026 · House
1st Reading (clerical)
Feb 20, 2026 · House
Returned To Appropriations & Revenue (H) (clerical)
Feb 23, 2026 · House
Taken From Appropriations & Revenue (H) (clerical)
Feb 23, 2026 · House
2nd Reading (clerical)
Feb 24, 2026 · House
3rd Reading, Passed 79-17 With Committee Substitute (1)
Yea: 79
Nay: 17
Absent: 3
LegiScan roll call
Feb 24, 2026 · House
House Floor Vote
Failed
Yea: 19
Nay: 44
Absent: 37
LegiScan roll call
Feb 24, 2026 · House
House Floor Vote
Failed
Yea: 19
Nay: 30
Absent: 51
LegiScan roll call
Feb 27, 2026 · Senate
3rd Reading, Passed 33-5
Yea: 33
Nay: 5
LegiScan roll call
Mar 16, 2026 · House
House Floor Vote
Passed
Yea: 77
Nay: 14
Absent: 8
LegiScan roll call
Mar 17, 2026 · Senate
Senate Floor Vote
Passed
Yea: 31
Nay: 5
Absent: 2
LegiScan roll call

Primary Sponsor

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Portrait of Kimberly Moser

Kimberly Moser

Representative · House District 064

Primary sponsor
Kimberly.Moser@kylegislature.gov
BallotpediaOfficial profile

Co-sponsors (18)

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Portrait of T.J. Roberts

T.J. Roberts

Representative · House District 066

Co-sponsor
tj.roberts@kylegislature.gov
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Portrait of Jared Bauman

Jared Bauman

Representative · House District 028

Co-sponsor
jared.bauman@kylegislature.gov
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Portrait of Josh Calloway

Josh Calloway

Representative · House District 010

Co-sponsor
Josh.Calloway@kylegislature.gov
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Portrait of Jennifer Henson Decker

Jennifer Henson Decker

Representative · House District 058

Co-sponsor
Jennifer.Decker@kylegislature.gov
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Portrait of Steven Doan

Steven Doan

Representative · House District 069

Co-sponsor
steven.doan@kylegislature.gov
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Portrait of Ryan Dotson

Ryan Dotson

Representative · House District 073

Co-sponsor
Ryan.Dotson@kylegislature.gov
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Portrait of Ken Fleming

Ken Fleming

Representative · House District 048

Co-sponsor
Ken.Fleming@kylegislature.gov
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Portrait of John Hodgson

John Hodgson

Representative · House District 036

Co-sponsor
john.hodgson@kylegislature.gov
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Portrait of Chris Lewis

Chris Lewis

Representative · House District 029

Co-sponsor
chris.lewis@kylegislature.gov
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Portrait of Matt Lockett

Matt Lockett

Representative · House District 039

Co-sponsor
Matt.Lockett@kylegislature.gov
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Portrait of Candy Massaroni

Candy Massaroni

Representative · House District 050

Co-sponsor
candy.massaroni@kylegislature.gov
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Portrait of Jason Nemes

Jason Nemes

Representative · House District 033

Co-sponsor
Jason.Nemes@kylegislature.gov
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Portrait of David Osborne

David Osborne

Representative · House District 059

Co-sponsor
David.Osborne@kylegislature.gov
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Portrait of Marianne Proctor

Marianne Proctor

Representative · House District 060

Co-sponsor
marianne.proctor@kylegislature.gov
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Portrait of Felicia Rabourn

Felicia Rabourn

Representative · House District 047

Co-sponsor
Felicia.Rabourn@kylegislature.gov
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Portrait of Nancy Tate

Nancy Tate

Representative · House District 027

Co-sponsor
Nancy.Tate@kylegislature.gov
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Portrait of James Tipton

James Tipton

Representative · House District 053

Co-sponsor
James.Tipton@kylegislature.gov
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Portrait of Billy Wesley

Billy Wesley

Representative · House District 091

Co-sponsor
Bill.Wesley@kylegislature.gov

Bill Text Versions

Enacted — Acts chapter (final law)

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Engrossed (passed one chamber)

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Introduced (original)

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