Kentucky income and taxes

Wages and cash benefits can be components of household money income. Census income is measured before taxes, so tax relief alone is not an increase in this statistic; the provision does not determine the statewide median. This connection does not establish causation. Actions after the measurement period cannot explain the earlier observed value.

Retained Kentucky evidence context: Median household income. This record’s connection to the topic does not establish an effect on the measured result.

2.Expansion of eligibility for certain overtime pay for border patrol agentsSection 5550(h) of title 5, United States Code, is amended— (1)in the subsection heading, by striking GS–12; and (2)in paragraph (1), by striking encumbering a position at grade GS–12.

Wages and cash benefits can be components of household money income. Census income is measured before taxes, so tax relief alone is not an increase in this statistic; the provision does not determine the statewide median. This connection does not establish causation. Actions after the measurement period cannot explain the earlier observed value.

Retained Kentucky evidence context: Median household income. This record’s connection to the topic does not establish an effect on the measured result.

2.Establishment of higher rates of regularly scheduled overtime pay for certain U.S. Border Patrol agentsSection 5550(h) of title 5, United States Code, is amended— (1)in the subsection heading, by striking GS–12 Border Patrol agents and inserting Border Patrol agents classified from grade GS–12 through GS–15; and (2)in paragraph (1), by striking a position at grade GS–12 and inserting a position from grade GS–12 through GS–15.

The fact is the EIA Midwest regional regular-gasoline price, including taxes, covering Illinois, Indiana, Iowa, Kansas, Kentucky, Michigan, Minnesota, Missouri, Nebraska, North Dakota, Ohio, Oklahoma, South Dakota, Tennessee and Wisconsin. Kentucky policy concerns only one state in that regional measure; this is not a Kentucky statewide average. Fuel taxes, fees, supply and retail pricing rules concern components of pump prices; they do not determine the regional average. This connection does not establish causation. Actions after the measurement period cannot explain the earlier observed value.

Retained Kentucky evidence context: Midwest regular gasoline price. This record’s connection to the topic does not establish an effect on the measured result.

1. Pursuant to KRS 39A.180(2)(b), KRS 138.220(1)(a) and (4) shall be suspended, and the State tax on all gasoline, diesel fuel and other special fuels shall be reduced by 10 cents ($0.10) for the duration of the State of Emergency and any extensions of the State of Emergency. This part shall take effect on May 11, 2026, if the Attorney General signs off on this suspension of statutes to help save Kentuckians about $27 million per month at the pump. 2. Pursuant to KRS Chapters 367 and 39A, I hereby implement the provisions of KRS 367.372, et seq. as to the sale of goods and services, specifically gasoline or other motor fuels, as follows: a. No person, within the meaning of KRS 446.010, shall sell or offer to sell gasoline or other motor fuels, see KRS 367.374(1)(b)1, at a price grossly in excess of the price prior to the declaration of this State of Emergency; b. The foregoing is subject to the qualifications and limitations set forth otherwise in KRS 367.372, et seq., with regard to increased costs to sellers inter alia; c. Any person who violates the provisions of KRS 367.372, et seq., as implemented by this Order, shall be subject to the penalties set forth in KRS 367.378 or other applicable law; and d. The Division of Emergency Management shall immediately notify the public and those registered with the Division for the purpose of receiving notice of the implementation, renewal, or termination of the provisions of this Order relating to KRS 367.374. The Division shall notify the public by any means available, including the Division's website, news media, and electronic mail. Any person or trade association may register with the Division for the purpose of receiving notification. This order shall be effective May 11, 2026. […] NOW THEREFORE, pursuant to the authority vested in me by KRS 39A.180(2)(b), I, Russell Coleman, Attorney General of the Commonwealth of Kentucky, do hereby APPROVE the suspension of KRS 138.220(1)(a) and (4) as reflected in Executive Order 2026-235 for a period consistent with KRS 39A.090(2). So ORDERED this the 7th day of May, 2026.

The act limits firearm-industry civil liability for criminal or unlawful product misuse, with defined exceptions and remedies against prohibited claims. This concerns accountability for firearm injuries and deaths; it is not itself a change to firearm possession eligibility or proof of injury prevention. Firearm mortality includes multiple intents, and the enactment cannot explain the earlier value.

Retained Kentucky evidence context: Firearm deaths. This record’s connection to the topic does not establish an effect on the measured result.

SECTION 1. A NEW SECTION OF KRS CHAPTER 411 IS CREATED TO READ AS FOLLOWS: (1) As used in this section: (a) "Manufacturer" means any person engaged in the business of manufacturing a qualified product, including any and all owners, directors, officers, and employees of a manufacturer; (b) "Negligent entrustment": 1. Means the supplying of a qualified product by a seller for use by another person when the seller knows, or reasonably should know, the person to whom the product is supplied is likely to, and does, use the product in a manner involving unreasonable risk of physical injury to the person or others; and 2. Does not include instances in which the harm was caused by a person who was not en trusted with the qualified product directly by the seller; (c) "Person" means any individual, corporation, company, association, firm, partnership, society, joint stock company, or any other entity, including any governmental entity; (d) "Proximate cause" means the requirement that the plaintiff was directly injured by the defendant's allegedly unlawful conduct; (e) "Qualified civil liability action": 1. Means a civil action or proceeding, or an administrative proceeding, or any claim asserted in any actio n or proceeding, brought by any person against a manufacturer or seller of a qualified product, or a trade association, for damages, including punitive damages, injunctive or declaratory relief, abatement, restitution, fines, penalties, or any other relief , resulting from, on the basis of, arising out of, or in relation to the criminal or unlawful misuse, alteration, or modification of a qualified product by the person or a third party, under any theory of liability, including but not limited to statutory c laims, or claims arising from tort or contract; and 2. Does not include a claim: a. Brought against a transferor convicted under 18 U.S.C. sec. 924(h), or a comparable or identical state felony law, by a party directly harmed by the conduct of which the transferee is convicted; b. Brought against a seller for negligent entrustment or negligence per se; c. In which a manufacturer or seller of a qualified product knowingly violated the Gun Control Act, 18 U.S.C. sec. 921 et seq., the National Firearms Act, 26 U.S.C. sec. 5801 et seq., the Arms Export Control Act, 22 U.S.C. sec. 2778 et seq., or the Export Control Reform Act of 2018, 50 U.S.C. secs. 4801 to 4852, or any equivalent state statute that is ACTS OF THE GENERAL ASSEMBLY 2 intended to and exclusively does impose specific and conc rete obligations on manufacturers and sellers regarding the manner in which qualified products are manufactured, distributed, or transferred to unlicensed persons, including the obligations in KRS Chapters 237 and 527, and the violation was the sole proxim ate cause of the harm for which relief is sought. This exception does not include claims premised on nuisance or negligence, whether based in statute or common law; d. For breach of contract or warranty in connection with the purchase of the product; or e. For death, physical injuries, or property damage resulting directly from a defect in design or manufacture of the product, when lawfully used as intended in a reasonably foreseeable manner, except that where the discharge of the product was caused by a volitional act that meets the elements of a criminal offense, then the act shall be considered the sole proximate cause of any resulting death, personal injuries, or property damage. The exceptions enumerated in this subparagraph shall not be construed to b e in conflict, and this section shall not be construed to create a public or private cause of action, claim, or remedy. The enumerated exceptions in this subparagraph shall be construed to limit the scope of the claims available to the extent that they con flict with the statutory law or common law of this Commonwealth; (f) "Qualified product" means a firearm as defined in KRS 237.060, ammunition as defined in KRS 237.060, or a component part of, or an accessory intended for use with, a firearm or ammunition , including but not limited to ammunition magazines or clips, optical devices, or other products intended to be included in, attached to or used while attached to, or in conjunction with, a firearm or ammunition; (g) "Seller": 1. Means any person engaged in the business of selling a qualified product at wholesale or retail, including import and export, and includes all owners, directors, officers, and employees of the entity; and 2. Does not include entities that meet the definition of "manufacturer" in par agraph (a) of this subsection; (h) "Trade association" means any corporation, unincorporated association, federation, business league, or professional or business organization: 1. That is not organized or operated for profit and no part of the net earnings of which inures to the benefit of any private shareholder or individual; 2. That is an organization described in 26 U.S.C. sec. 501(c)(6), and exempt from tax under 26 U.S.C. sec. 501(a); and 3. Two (2) or more members of which are manufacturers or sellers of a qualified product; and (i) "Unlawful use" means conduct that violates a statute, ordinance, or regulation as it relates to the use of a qualified product. (2) A qualified civil liability action shall not be brought against any manufacturer or seller of a qualified product, or trade association. (3) This section expressly preempts any local statutes, laws, or regulations that specifically impose liability on qualified product manufacturers, sellers, or trade associations, or that attempt to do so in a generally applicable manner to the extent the state or local law, statute, or regulation allows for civil actions, civil proceedings, and administrative proceedings for damages, punitive damages, injunctive or declaratory relief, abatement, restitution, f ines, penalties, or other relief resulting from criminal misuse, alteration, or modification of a qualified product under any theory of liability, including but not limited to statutory claims or claims arising from tort or contract, except for causes of action expressly allowed in this section. (4) (a) A claim premised on an exception to the immunity granted by this section shall plead with particularity the factual allegations providing the basis for the application of the exception, including but not limited to those necessary to establish scienter and proximate cause. (b) Any qualified civil liability action or any action involving a claim premised on an exception to the immunity granted by subsection (1)(e)2. of this section shall allege particularized facts establishing that the manufacturer or seller of a qualified product, or trade association, was the proximate cause of the damages alleged. The court shall determine whether the particularized facts alleged by the plaintiff suffice to establish proximate cause as a matter of law. (c) Any manufacturer or seller of a qualified product, or trade association, shall be permitted to make a special motion under this subsection for dismissal or for entry of summary judgment in any qualified civil liability act ion or any action involving a claim premised on an exception to the immunity granted by this section, which shall be heard within forty -five (45) days of the motion. If discovery is required to rule on the motion, the court may order a discovery period not to exceed sixty (60) days and the discovery shall be limited to the issues of whether the action is subject to dismissal under this section. Any denial of a special motion to dismiss or special motion for summary judgment shall be immediately appealable, the appeal shall be expedited, and the timelines in this subsection shall be enforceable as of right by an action in mandamus in the Court of Appeals of Kentucky. (5) Any manufacturer or seller of a qualified product, or trade association, harmed by a cla im brought, maintained, or continued in violation of this section after the effective date of this Act may initiate a civil action in a court of competent jurisdiction and may seek against any party, or the party's attorney of record: (a) Appropriate injunctive relief; (b) Actual damages; (c) Punitive damages if it is established that the defendant acted with actual malice or with willful misconduct; (d) Costs; and (e) Reasonable attorney's fees. (6) Notwithstanding any other law to the contrary, the provisions of: (a) KRS Chapter 367; (b) Any public nuisance law; or (c) Any general law of this Commonwealth; shall not be considered as statutes intended to and exclusively imposing specific and concrete obligations on manufacturers and sellers regarding the manner in which qualified products are manufactured, distributed, or transferred to unlicensed persons for purposes of this section and shall not provide a basis to circumvent the explicit requirements of subsection (1)(e)2. of this section. (7) A qualified civil liability action may not be brought in any court by a foreign state or government, and the exceptions to the immunity provided in this section shall not apply to claims brought by a foreign state or government. (8) The Attorney General shall have authority to: (a) Enforce the provisions of this section; (b) Intervene in any civil action brought under this section; and (c) Issue guidance to carry out the provisions of this section. Section 2. This Act shall apply to any qualified civ il liability actions, including any claims asserted in any qualified civil liability action, filed on or after the effective date of this Act against a manufacturer or seller of a qualified product, or trade association.

The fact counts Social Security retirement, survivors, and disability beneficiaries in current-payment status. Benefit administration concerns a component of that population; SSI, Medicare, and state pensions are separate programs. This connection does not establish causation. Actions after the measurement period cannot explain the earlier observed value.

Retained Kentucky evidence context: Social Security beneficiaries. This record’s connection to the topic does not establish an effect on the measured result.

SECTION 1. A NEW SECTION OF KRS CHAPTER 605 IS CREATED TO READ AS FOLLOWS: (1) (a) For all children in the care and custody of the cabinet, the cabinet shall determine within sixty (60) days after entry into care whether each child is receiving or eligible for earned federal benefits administered by the United States Social Security Administration or the United States Department of Veterans Affairs, including survivor or dependent benefits. (b) If the cabinet determines that a child is eligible or may be eligible for such earned benefits, the cabinet shall apply for the benefits on behalf of the child in accordance with federal law. (2) If a child began receiving earned federal benefits before entering the cabinet's care and custody, or if the cabinet applies for benefits on behalf of the child, the cabinet shall, in consultation with the child and the child’s attorney, identify an appropriate representative payee consistent with 20 C.F.R. secs. 404.2021 and 416.621 and may apply to become the representative payee only if no other suitable candidate is available. (3) If the cabinet is appointed to serve as the representative payee, the cabinet shall: (a) Not use any of the child’s earned federal benefits, savings, or assets to pay for or reimburse the cabinet or the Commonwealth for any cost of the child’s care, maintenance, supervision, or services; (b) Establish and maintain an account to conserve the child’s earned federal benefits in the child ’s best interests and consistent with federal and state asset and resource limits. Acceptable account types shall include: 1. A special needs trust; 2. A pooled special needs trust; 3. An Achieving a Better Life Experience (ABLE) account established pursua nt to 26 U.S.C. sec. 529A; or 4. Any other account or trust vehicle determined not to interfere with eligibility for public benefits; (c) Provide an annual accounting of the use, application, or conservation of the child’s earned federal benefits to the ch ild, the child’s attorney, and, if parental rights have not been terminated, to the child’s parents or guardians; and (d) Periodically review whether another qualified person or entity could serve as representative payee in the child’s best interests and, if so, shall assist in transferring that role. (4) The cabinet shall review each case annually to determine whether a child in care and custody has become newly eligible for earned federal benefits after the cabinet’s initial determination pursuant to subs ection (1) of this section. (5) The cabinet shall develop and implement a plan for each child in care and custody with conserved earned federal benefits to be called the Success Sequence Savings and Disbursement Plan. The plan shall allow a child who has completed a cabinet -approved financial literacy or savings readiness program to access a portion of conserved benefits upon completion of at least one (1) specific milestone that promotes independence and financial readiness, including but not limited to: (a) Obtaining a driver’s license or state identification card; (b) Graduating from high school or receiving a recognized equivalent; (c) Enrolling in a postsecondary education, vocational training, or apprenticeship program; or (d) Maintaining verified employment for at least six (6) consecutive months. (6) The cabinet shall: ACTS OF THE GENERAL ASSEMBLY 2 (a) Determine reasonable disbursement thresholds and amounts for each milestone to promote long - term savings while rewarding progress toward self-sufficiency; and (b) Ensure that all children participating in the program have access to financial literacy instruction and counseling to support effective use of milestone payments and long -term asset building. (7) Upon termination of the cabinet’s care and custody for the child, the cab inet shall release any remaining conserved funds to: (a) The child, if the child is at least eighteen (18) years of age or emancipated; or (b) The person responsible for the child, if the child remains a minor and is not emancipated. (8) The cabinet shall promulgate administrative regulations in accordance with KRS Chapter 13A and applicable federal laws to implement this section that include but are not limited to rules governing account management, milestone disbursements, reporting, financial literacy ed ucation, and oversight.

The fact measures residents under 65 without health insurance. Insurance eligibility, enrollment, coverage continuity and premium assistance concern the covered population. Provider payments and covered services alone do not establish a coverage change, and Medicare-only changes mostly concern a different age population. This connection does not establish causation. Actions after the measurement period cannot explain the earlier observed value.

Retained Kentucky evidence context: People under 65 without health insurance. This record’s connection to the topic does not establish an effect on the measured result.

Section 1. KRS 205.5371 is amended to read as follows: (1) (a) The cabinet shall, no later than January 1, 2027, for applicable individuals as defined in 42 U.S.C. sec. 1396a(xx)(9), condition eligibility for enrollment or continued enrollment in the Medicaid program on demonstrated community engagement as defined in and required under 42 U.S.C. sec. 1396a(xx) . (b) In the case of an applicable individual who is applying for enrollment in the Medicaid program, in order to be eligible for enrollment the individual shall be requir ed to demonstrate community engagement for the month immediately preceding the month during which the individual applies for enrollment. (c) In the case of an applicable individual who is enrolled and receiving Medicaid benefits, in order to remain eligibl e for continued enrollment, at the time of eligibility redetermination, the individual shall be required to demonstrate community engagement for three (3) months during the period of time since the individual's most recent eligibility determination or redetermination. (2) Notwithstanding any provision of state law to the contrary, the cabinet shall not request an exemption, waiver, or any other delay, including but not limited to a good -faith-effort exemption, in implementing the requirements of 42 U.S.C. sec. 1396a(xx) or subsection (1) of this section that may be available to the state under 42 U.S.C. sec. 1396a(xx)(11) unless specifically authorized by the General Assembly to do so . (3) The cabinet shall begin, no later than September 1, 2026, providing notice to all applicable individuals, as defined in 42 U.S.C. sec. 1396a(xx)(9) , of the requirement to demonstrate community engagement as established under 42 U.S.C. sec. 1396a(xx) and subsection (1) of this section. Notice provided under this subsection shall comply with the requirements of 42 U.S.C. sec. 1396a(xx)(8) . (4) If at any time on or after the effective date of this Act, the federal community engagement requirements established in 42 U.S.C. sec. 1396a(xx) are abolished, repealed, or otherwise diminished, the cabinet shall: (a) Immediately prepare and submit a waiver application to the federal Centers for Medicare and Medicaid Services seeking authorization to condition the eligibility of applicable individuals, as ACTS OF THE GENERAL ASSEMBLY 2 defined in subsection (5) of this section, to enroll or continue to be enrolled in the Medicaid program on demonstrated community engagement, as defined in subsection (5) of this section; and (b) For applicable individuals, a s defined in subsection (5) of this section, and in accordance with subsection (1)(b) and (c) of this section, condition eligibility for enrollment or continued enrollment in the Medicaid program on demonstrated community engagement, as defined in subsecti on (5) of this section, if authorized to do so by the federal Centers for Medicare and Medicaid Services. (5) As used in subsection (4) of this section : (a) "Applicable individual" means an individual who is: 1. At least nineteen (19) years of age but less than sixty-five (65) years of age; 2. Eligible for enrollment or currently enrolled in the Medicaid program under 42 U.S.C. sec. 1396a(a)(10)(A)(i)(VIII) or a waiver that provides coverage that is equivalent to minimum essential coverage as described in Section 5000A(f)(1)(A) of the Internal Revenue Code of 1986; and 3. Not: a. Currently, or was not previously, placed in the foster care system if the individual is under twenty-six (26) years of age; b. Eligible for coverage under the Indian Health Service; c. A parent, guardian, caretaker relative, or family caregiver, as defined in the RAISE Family Caregivers Act, Pub. L. No. 115 -119, of a dependent child thirteen (13) years of age or under or a disabled individual; d. A disabled veteran with a disability rated as total under 38 U.S.C. sec. 1155; e. Medically frail or otherwise has special medical needs, including an individual: i. Who is blind or disabled; ii. With a substance use disorder; iii. With a disabling mental condition; iv. With a physical, intellectual, or developmental disability that significantly impairs his or her ability to perform one (1) or more activities of daily living; or v. With a serious or complex medical condition; f. An individual subject to work or community engagement requirements imposed under the Supplemental Nutrition Assistance Program or Temporary Assistance for Needy Families, if the individual is in compliance with such requirements; g. An individual participating in a drug addiction or alcohol addiction recovery program recognized by the secretary through the promulgation of administrative regulations in accordance with KRS Chapter 13A; h. An inmate at a public institution; i. Pregnant or eligible for coverage under KRS 205.592; or j. An individual experiencing a short -term hardship as defined by the secretary through the promulgation of administrative regu lations in accordance with KRS Chapter 13A; and (b) "Demonstrated community engagement" means satisfying one (1) or more of the following conditions on a monthly basis: 1. Working, as defined in 7 C.F.R. sec. 273.24, not less than eighty (80) hours; 2. Completing not less than eighty (80) hours of community service; 3. Participating in a work program, as defined in 7 C.F.R. sec. 273.24, for not less than eighty (80) hours; 4. Participating at least half -time in an education program recognized by the secreta ry through the promulgation of administrative regulations in accordance with KRS Chapter 13A; 5. Engaging in any combination of activities described in subparagraphs 1., 2., 3., and 4. of this paragraph for a total of not less than eighty (80) hours; 6. Having a verifiable monthly income that is not less than applicable state minimum wage established in KRS 337.275 multiplied by eighty (80) hours; or 7. Having a verifiable average monthly income over the previous six (6) months that is not less than applicable state minimum wage established in KRS 337.275 multiplied by eighty (80) hours if the individual is a seasonal worker as described in Section 45R(d)(5)(B) of the Internal Revenue Code of 1986.