HB88
Log in to followAN ACT relating to the qualified elementary and secondary education scholarship federal tax credit.
Create a new section of KRS Chapter 43 to elect for the Commonwealth to participate in the qualified elementary and secondary education scholarship federal tax credit program; designate the Auditor of Public Accounts as the officer to submit the Commonwealth's election and list of scholarship granting organizations to the United States Secretary of the Treasury; require the Auditor to maintain the Commonwealth's list of scholarship granting organizations and maintain certain information on the Auditor's website;…
Introduced: January 7, 2026
Last action: January 14, 2026
Plain-language summary
This bill would have Kentucky officially join a federal tax credit program that supports private scholarships for elementary and secondary school students. It designates the state Auditor of Public Accounts to handle the enrollment process and maintain a public list of approved scholarship-granting organizations. Joining the program could allow donors to receive federal tax credits when contributing to these scholarships. Who it may affect: families with school-age children, scholarship-granting organizations, and donors who contribute to elementary and secondary education scholarships.
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