Introduced February 19, 2026
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…
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).
Plain-language summary
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
Primary Sponsor
Kimberly Moser
Representative · House District 064
Co-sponsors (18)
T.J. Roberts
Representative · House District 066
Jared Bauman
Representative · House District 028
Josh Calloway
Representative · House District 010
Jennifer Henson Decker
Representative · House District 058
Steven Doan
Representative · House District 069
Ryan Dotson
Representative · House District 073
Ken Fleming
Representative · House District 048
John Hodgson
Representative · House District 036
Chris Lewis
Representative · House District 029
Matt Lockett
Representative · House District 039
Candy Massaroni
Representative · House District 050
Jason Nemes
Representative · House District 033
David Osborne
Representative · House District 059
Marianne Proctor
Representative · House District 060
Felicia Rabourn
Representative · House District 047
Nancy Tate
Representative · House District 027
James Tipton
Representative · House District 053
Billy Wesley
Representative · House District 091
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