AN ACT relating to road fund receipts and declaring an emergency.

Amend KRS 177.320 and 177.365, relating to the allocation of a portion of motor fuel tax revenue to county road aid funds and municipal road aid funds, to change the revenue-sharing formula on the portion of revenue available for revenue sharing that exceeds $775 million in any fiscal year from 18.3% for counties and 7.7% for cities to 13% for each fund; make technical corrections; amend KRS 176.241, 178.010, 179.010, and 189.503 to conform; EMERGENCY.

Introduced: January 14, 2026

Last action: January 22, 2026

To Transportation (H)

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This bill changes how Kentucky splits a portion of motor fuel tax revenue between county and city road funds. Under current law, when that revenue exceeds $775 million in a fiscal year, counties receive 18.3% and cities receive 7.7% of the excess; this bill would give each an equal 13% share instead. The emergency designation means it would take effect immediately upon the governor's signature. Who it may affect: county and city governments across Kentucky, and residents who use locally maintained roads and streets.

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