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…
Introduced: February 19, 2026
Last action: March 17, 2026
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
Co-sponsors (18)
Roll calls
House: 3rd reading, passed 79-17 with Committee Substitute (1)
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