Amend KRS 132.4851 to establish a state property tax rate reduction and exemption for motor vehicles assessed under KRS 132.485; amend KRS 132.020 to conform.

Create new sections of KRS Chapter 262 to establish a Healthy Soils Program and a Healthy Soils Program fund in the Department for Natural Resources, Division of Conservation; require the department to provide technical advice and assistance and to assist with soil health assessments and soil health plans; require the commissioner to approve applications for grants and other types of financial assistance under the Healthy Soils Program; authorize the department to promulgate administrative regulations to implement the Healthy Soils Program and the Healthy Soils Program fund; amend KRS 146.100 to require the director of the Division of Conservation to have experience in healthy soil practices; amend KRS 224.71-110 to require the Agriculture Water Quality Authority to promote soil restoration and include an organic agriculture organization among appointments to the authority and add healthy soil practices as a committee; amend KRS 262.010 to define "healthy soil practices," "soil health," "soil health assessment," and "watershed health"; amend KRS 262.020 to add restoration, biological diversity, watershed health, and healthy soil practices to the purpose of soil and water conservation districts; amend KRS 262.748 and 262.778 to conform.

Amend KRS 2.110 to add the nineteenth day of June as a state holiday commemorating Juneteenth National Freedom Day.

Create a new section of KRS Chapter 158 to require African history instruction in certain middle and high school world history and civilization courses; require Native American history instruction in certain middle and high school United States history courses; require the Kentucky Board of Education to promulgate administrative regulations establishing academic standards for the required historical instructions; require superintendents to adopt curricula for required instruction; require the Department of Education to collaborate with the Kentucky Center for African-American Heritage and the Kentucky Native American Heritage Commission to develop recommended curricula and instruction guidelines for the required historical instruction, elective high school course offerings in African history and Native American history, and relevant professional development materials.

Create a new section of KRS Chapter 141 to establish a refundable income tax credit for certain volunteer firefighters; declare the purpose of the credit; require annual reporting to the Legislative Research Commission and the Interim Joint Committee on Appropriations and Revenue to evaluate the impact of the credit; amend KRS 141.0205 to provide the ordering of the credit; amend KRS 131.190 to allow confidential tax return information to be shared with the Legislative Research Commission and Interim Joint Committee on Appropriations and Revenue.

Create a new section of KRS Chapter 311 to define terms;prohibit health care providers from accepting payment or reimbursement for gender transition services from a state or local government or Medicare, except when specific conditions exist; require licensing or certifying agencies to revoke a health care provider's license for a violation; create new sections of KRS Chapter 205 and Subtitle 17A of KRS Chapter 304, and amend KRS 18A.225, 164.2871, and 304.17C-125 to require Medicaid, the Kentucky Children's Health Insurance Program (KCHIP), state or local government health plans and limited health service benefit plans, health plans and limited health service benefit plans that provide Medicare benefits that are publicly funded or subsidized, the state employee health plan, and state postsecondary education institution self-insured health plans to comply with the prohibition on payment or coverage for gender transition services; state findings of the General Assembly relating to the purpose of the Act; apply certain provisions to health plans issued or renewed on or after the effective date of Act.

Amend KRS 214.456 to require a health facility that facilitates autologous or directed blood donations to comply with a health care provider's order prescribing an autologous or directed blood donation; allow health facilities to provide an autologous or directed blood donation ordered by a health care provider for a medical procedure.

Create a new section of KRS 186.400 to 186.640 to define "identity document" and "third-party entity"; require the Transportation Cabinet to promulgate administrative regulations to establish procedures to allow third-party entities to apply to the Transportation Cabinet to be approved to accept applications for certain identity documents; set forth minimum standards for third-party issuance; and allow third-party entities to charge a fee for services provided.

Amend KRS 77.155 and 224.20-110 to require that for purposes of determining compliance with the requirements established by an air pollution control board, the Energy and Environment Cabinet, or the federal Clean Air Act, only the most current data collection methods approved or promulgated by the United States Environmental Protection Agency shall be used; provide that data collected using a method that does not meet those requirements shall not be admissible or considered in an enforcement proceeding initiated by the air pollution control board, an air pollution control officer, the cabinet, or a private citizen; amend KRS 77.160 to conform.

Amend KRS 325.290 to allow retired certified public accountant (CPAs) to offer certain uncompensated services to the public; require retired CPAs who wish to offer limited services to complete a continuing professional education waiver based on retirement before practicing; amend KRS 325.330 to conform.

Amend KRS 95.495 to stipulate that the annual leave designated for police officers subject to the section may be accrued over a year's time as established in the personnel policy of the department.

Amend KRS 224.20-50 to define "emergency stationary internal combustion engine"; establish a standard for assessment of emissions fees by the Energy and Environment Cabinet and air pollution control districts; EMERGENCY.

Amend KRS 186A.040 to define terms; require the Department of Vehicle Regulation to establish an accessible online insurance verification system; establish requirements and timelines for making the system accessible and promulgating administrative regulations; establish requirements and guidelines for the department and the system; establish requirements for insurers to cooperate with the department and to submit insurance information relating to personal motor vehicles; provide option for insurers to submit insurance status information for commercial motor vehicles; create a technical advisory committee to make recommendations to department; establish duties and other requirements for the committee; require the department to submit certain drafts to the committee and to publish a final detailed guide; prohibit civil or administrative liability for insurers complying with information submission and access requirements; require the department to make certain notifications and to revoke an owner's motor vehicle registration if proof of insurance is not indicated; establish requirements for submitting proof of insurance to the department; amend confidentiality requirements for information obtained by the department; require the Commonwealth Office of Technology and the Department of Insurance to provide support and assistance to the department; amend KRS 186.040 to apply motor vehicle registration reinstatement fee to revocations by the department for failure to maintain insurance; direct reinstatement fee for failure to maintain insurance into an agency fund for accessible online insurance verification system; amend KRS 186.180 to make technical amendments and conform; provide that a revoked registration for failure to maintain insurance may be reinstated if the owner pays reinstatement fee and submits proof of insurance; amend KRS 304.39-117 to make technical amendments and conform; require insurance cards for commercial motor vehicles to clearly indicate commercial or fleet coverage; amend KRS 304.39-087 to conform; provide for expiration of existing reporting system for personal motor vehicles; amend KRS 186A.042, 186A.100, 186.021, 186.190, 186.990, and 304.39-085 to conform and make technical amendments; establish requirements for the Department of Insurance and the Department of Vehicle Regulation relating to technical advisory committee appointments and first meeting; EFFECTIVE, in part, January 1, 2027.

Amend KRS 338.015 to define "qualified representative"; amend KRS 338.062 to prohibit the Kentucky Occupational Safety and Health Standards Board or the secretary of the Education Labor Cabinet from enforcing any occupational safety and health administrative regulation that has not been promulgated by or that is more stringent than the corresponding federal provision; amend KRS 338.091 to allow the Franklin Circuit Court to award actual expenses against the Department of Workplace Standards; amend KRS 338.111 to allow an employee's representative be present during an inspection; to allow the commissioner's representative to consult with employees if there is no employee representative available; amend KRS 338.121 to allow only current employees or qualified representatives of current employees to request an inspection; require that the alleged violation date be included in the notice and the employee's representative be notified; create time limits for filing a complaint and issuing a citation; amend KRS 338.141 to require that each citation include reference to the provision of the rule or regulation violated; require a citation or notice for any de minimus violation be issued promptly after inspection; prohibit issuance of a citation more than six months after the violation; require the correction time period be tolled until conclusion of the action.

Create a new section of KRS Chapter 186 to require the Transportation Cabinet to expand driver licensing services in each county by setting up a system between the Transportation Cabinet and the county clerks for issuance of operator's licenses and personal identification cards; amend KRS 186.531 to conform; EFFECTIVE July 1, 2026.