Introduced January 7, 2026
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;…
Plain-language summary
This bill would have Kentucky officially join a federal tax credit program that encourages donations to organizations that provide private school scholarships. It designates the state Auditor of Public Accounts to manage Kentucky's participation, including keeping and publishing a list of approved scholarship-granting organizations. Who it may affect: families seeking private elementary or secondary school options, donors to scholarship organizations, and nonprofit organizations that provide school scholarships.
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Legislative History
Primary Sponsor
T.J. Roberts
Representative · House District 066
Co-sponsors (14)
Kimberly Banta
Representative · House District 063
Emily Callaway
Representative · House District 037
Josh Calloway
Representative · House District 010
Steven Doan
Representative · House District 069
Ryan Dotson
Representative · House District 073
John Hodgson
Representative · House District 036
Thomas Huff
Representative · House District 049
Chris Lewis
Representative · House District 029
Jason Nemes
Representative · House District 033
Marianne Proctor
Representative · House District 060
Felicia Rabourn
Representative · House District 047
Nancy Tate
Representative · House District 027
Walker Thomas
Representative · House District 008
James Tipton
Representative · House District 053
Bill Text Versions
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