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Kentucky Legislature implements federal education opportunity scholarship tax credit program

Original title: AN ACT implementing the federal education opportunity program in Kentucky.

Last action · March 17, 2026: received in Senate to Rules (S) taken from Rules posted for consideration of Governor's veto veto overridden passed 31-5 received in House enrolled, signed by Speaker of the House enrolled, signed by President of the Senate delivered to Secretary of State (Acts Ch. 4)Sponsors: Kim Moser and 18 others

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

Kentucky enacts participation in the federal education opportunity scholarship tax credit program, authorizing the General Assembly to make the state election and designating the Secretary of State to report participation and submit required lists annually by January 1.

Why it matters

Establishes a state-level framework for taxpayers to claim federal tax credits through contributions to scholarship-granting organizations, involving administrative fee collection and website publication of federal guidance by the Secretary of State.

Background
  • House Bill 1 was enacted after the General Assembly voted to override a gubernatorial veto on March 17, 2026. context

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

Secretary of State

Must report state election details annually by January 1, publish administrative regulations and federal guidance, and administer fee collection.

Directly affected

scholarship granting organizations

Subject to administrative fee collection by the Secretary of State to fund program administration.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Who is authorized to report Kentucky's participation in the federal tax credit program?
The Secretary of State is designated as the sole official authorized to report the state's election and submit the required list to the U.S. Secretary of the Treasury.
How are the administrative costs of this program funded?
The Secretary of State shall collect a fee from or accept private contributions, which are deposited into a restricted fund account used solely for administration.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

This bill did not become law - Vetoed by the governor.

Procedural history

11 actions
  1. Mar 17, 2026House
    received in Senate to Rules (S) taken from Rules posted for consideration of Governor's veto veto overridden passed 31-5 received in House enrolled, signed by Speaker of the House enrolled, signed by President of the Senate delivered to Secretary of State (Acts Ch. 4)
  2. Mar 16, 2026House
    received in House to Rules (H) taken from Rules posted for consideration of Governor's veto veto overridden passed 77-14-1
  3. Mar 13, 2026House
    Vetoed
  4. Mar 2, 2026SenateEnrolled
    enrolled, signed by President of the Senate delivered to Governor
  5. Feb 27, 2026HouseEnrolled
    3rd reading, passed 33-5 received in House enrolled, signed by Speaker of the House
  6. Feb 26, 2026HouseFloor
    reported favorably, 2nd reading, to Rules posted for passage in the Regular Orders of the Day for Friday, February 27 2026
Show 5 earlier actions
  1. Feb 25, 2026SenateIntroduced
    received in Senate to Committee on Committees (S) to Education (S) taken from Education (S) 1st reading returned to Education (S)
  2. Feb 24, 2026HouseFloor
    reported favorably, to Rules with Committee Substitute (1) taken from Rules placed in the Orders of the Day floor amendment (3), (4), (5), and (6) filed to Committee Substitute 3rd reading, passed 79-17 with Committee Substitute (1)
  3. Feb 23, 2026HouseFloor
    taken from Appropriations & Revenue (H) 2nd reading returned to Appropriations & Revenue (H) floor amendments (1) and (2) filed
  4. Feb 20, 2026HouseCommittee
    taken from Appropriations & Revenue (H) 1st reading returned to Appropriations & Revenue (H)
  5. Feb 19, 2026HouseIntroduced
    introduced in House to Committee on Committees (H) to Appropriations & Revenue (H)

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

State Opt-In for Federal Education Tax Credit

Kentucky formally establishes state-level participation in the federal education opportunity scholarship tax credit program via legislative enactment.

Connected Entities

Internal Revenue Service, General Assembly, United States Secretary of the Treasury and 1 more
OrganizationInternal Revenue Service“Issues administrative regulations and guidance”Map →
OrganizationGeneral Assembly“Designated to make the state election for federal tax benefits”Map →
PersonUnited States Secretary of the Treasury“Receives notification of Commonwealth participation”Map →
OrganizationSecretary of State“Authorized to report the state's election and submit required lists”Map →

Sources

Open source document

apps.legislature.ky.gov

Analysis Score

0–100
  • Significance60
    How much this matters to a regular citizen
  • Controversy75
    Intensity of disagreement among stakeholders
  • Entertainment10
    Compellingness for a non-policy-wonk reader
  • Buzz40
    Current news / social attention level

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