Deaths - Inheritance and estate tax, time of payment and discount Taxation - Inheritance and estate tax, time of payment and discount Taxation, Inheritance And Estate - Time of payment and discount Wills, Trusts, And Estates - Inheritance and estate tax, time of payment and discount

Advertising - Residential property, roof damage, insurance claim, prohibited trade practices Insurance - Prohibited trade practices, residential property, roof damage, advertising insurance claim Property - Residential property, roof damage, insurance claim, prohibited trade practices Trade Practices And Retailing - Residential property, roof damage, insurance claim, prohibited trade practices Consumer Protection - Residential property, roof damage, insurance claim, prohibited trade practices Housing, Building, And Construction - Residential property, roof damage, insurance claim, prohibited trade practices

Amend KRS 161.155 to allow school district employees to use sick leave for observance of religious holidays not otherwise included on the school's calendar, provided the employee submits a personal statement verifying the observance and gives advance notice to the district.

Create a new section of KRS Chapter 141 to establish an eligible caregiver credit against the tax imposed in KRS 141.020; amend KRS 141.0205 to order the credit; amend KRS 131.190 to allow the Department of Revenue to report on the credit.

Children And Minors - Statute of limitations, civil actions, childhood sexual assault or abuse Civil Actions - Statute of limitations, childhood sexual assault or abuse Civil Procedure - Statute of limitations, childhood sexual assault or abuse Crime Victims - Statute of limitations, civil actions, childhood sexual assault or abuse

Children And Minors - Students, anaphylaxis treatment, possession and administration of intranasal epinephrine at schools Drugs And Medicines - Intranasal epinephrine for anaphylaxis treatment at schools, possession and administration Education, Elementary And Secondary - Students, anaphylaxis treatment, possession and administration of intranasal epinephrine at schools Health And Medical Services - Anaphylaxis treatment at schools, possession and administration of intranasal epinephrine

Agriculture - Agricultural lands, damage to agricultural crops, depredating wildlife Effective Dates, Emergency - Depredating wildlife, lands or personal property, damage Fish And Wildlife - Depredating wildlife, permits, wildlife control Hunting And Fishing - Permits, depredating wildlife, control, Land Use - Agricultural lands, damage to agricultural crops, depredating wildlife Landlord And Tenant - Agricultural lands, damage to agricultural crops, depredating wildlife State Agencies - Department of Fish and Wildlife Resources, permits, wildlife control

Bonds Of Surety - Fiduciary, signature, notary public, establishment Circuit Clerks - Fiduciary bond, clerk attestation, removal Circuit Clerks - Fiduciary bond, notary public, signature, establishment Courts, District - Fiduciary bond, notary public, signature, establishment Fiduciaries - Bond, clerk attestation, removal Fiduciaries - Bond, signature, notary public, establishment Technical Corrections - Fiduciary bond, clerk, retention Wills, Trusts, And Estates - Fiduciary bond, clerk attestation, removal Wills, Trusts, And Estates - Fiduciary bond, notary public, signature, establishment

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.

Health And Medical Services - Mental health treatment, state facilities, responsibilities Hospitals And Health Facilities - Mental health treatment, state facilities, responsibilities Mental Health - Mental health treatment, state facilities, responsibilities State Agencies - Cabinet for Health and Familly Services, mental health treatment, state facilities, responsibilities

Animals, Livestock, And Poultry - Veterinarian, Controlled Substances Prescribing Council, membership, addition Drugs And Medicines - Controlled Substances Prescribing Council, membership, modification Health And Medical Services - Controlled Substances Prescribing Council, membership, modification Health Care Professionals - Controlled Substances Prescribing Council, membership, modification Horses And Horse Racing - Equine veterinarian, Controlled Substances Prescribing Council, membership, addition Opioids - Controlled Substances Prescribing Council, membership, modification Substance Use - Controlled Substances Prescribing Council, membership, modification Veterinarians - Controlled Substances Prescribing Council, membership, addition

Create a new section of KRS Chapter 205 to allow perinatal mood and anxiety disorders screenings of an accompanying parent or legal guardian to be claimed as a service for the child as part of the early and periodic diagnostic, screening, and treatment benefit; amend KRS 205.6497 to require the Kentucky Children's Health Insurance Program to cover perinatal mood and anxiety disorders screenings; create a new section of Subtitle 17A of KRS Chapter 304 to require a health plan to cover perinatal mood and anxiety disorders screenings as part of a well-child or well-baby visit; suspend the coverage requirement for qualified health plans if the requirement results, or would result, in the state being required to defray the cost under federal law; amend KRS 164.2871 and 18A.225 to require self-insured employer group health plans offered by a state postsecondary education institution and the state employee health plan to comply with the perinatal mood and anxiety disorders screenings coverage requirement; provide that various sections apply to health plans issued or renewed on or after January 1, 2027; require the Cabinet for Health and Family Services or the Department for Medicaid Services to obtain federal approval if it is determined that such approval is necessary; provide authorization from the General Assembly to make changes in the Medicaid program as required under KRS 205.5372(1); EFFECTIVE, in part, January 1, 2027.

Drugs And Medicines - Controlled substances, electronic monitoring Health And Medical Services - Controlled substances, electronic monitoring Health Care Professionals - Charitable health care providers, electronic prescribing Optometrists - Controlled substances, electronic monitoring Pharmacists - Controlled substances, electronic monitoring Physicians - Controlled substances, electronic monitoring State Agencies - Cabinet for Health and Family Services, controlled substances, electronic monitoring

Create a new section of KRS Chapter 150 to define terms; require that any permit issued to take a lower Ohio River trophy catfish shall expire on May 31, 2027; prohibit the issuance or reissuance of an any lower Ohio River trophy catfish permits after that date; after the effective date of the Act, prohibit the transfer or reissuance of any lower Ohio River trophy catfish permit; prohibit the transportation of live trophy catfish except by boat while in the course of legally fishing; amend KRS 150.990 to make a violation of the prohibition on transporting live trophy catfish a Class A misdemeanor for the first offense and a Class D felony for each subsequent offense.

Boards And Commissions - Public Service Commission, electric generating units, recovery of end-of-life costs, authorization Coal - Fossil-fuel fired electric generating units, recovery of end-of-life costs, authorization Energy - Public Service Commission, electric generating units, recovery of end-of-life costs, authorization Oil And Natural Gas - Fossil-fuel fired electric generating units, recovery of end-of-life costs, authorization Public Utilities - Public Service Commission, electric generating units, recovery of end-of-life costs, authorization