Appropriate $43,827,000 from the budget reserve trust fund account in fiscal year 2026-2027 to the Kentucky Public Pensions Authority to fund one-time supplemental payments on July 1, 2026, to recipients of a retirement allowance who have been retired for at least 12 months from the Kentucky Employees Retirement System (KERS) and the State Police Retirement System (SPRS); specify that the one-time supplemental payment shall be equal to the monthly payment received by the recipient in the month of June 2026, not to exceed $1,000; APPROPRIATION; EMERGENCY.

Public Utilities - Investor-owned water utility systems, infrastructure revolving fund eligibility, reference Water Supply - Investor-owned water utility systems, infrastructure revolving fund eligibility, reference

Create new sections of KRS Chapter 138 to define terms; impose a 4% state retail regulatory license fee on all alcoholic beverage and cannabis-infused beverage sales to consumers by alcoholic beverage retailers; establish procedures and duties of retailers; impose state wholesale regulatory license fees on alcoholic beverages and cannabis-infused beverages and state retail regulatory license fees on kratom, hemp-derived, and cannabinoid products; set out regulatory license fee rates, deductions for timely filing and payment, and licensee duties; amend KRS 211.285 to fund the alcohol wellness and responsibility education fund with 0.5% of the collected state retail regulatory license fees; create a new section of KRS Chapter 217 to establish Department for Public Health laboratory and testing standards and procedures; amend KRS 241.010 to define "state or national conference" and redefine "alcoholic beverages"; amend KRS 241.069 to delete outdated language; amend various sections of KRS Chapter 243 to establish state license fees for new and existing license types; limit licensee discipline to only the specific license in question; establish a souvenir package license for distillers; authorize distillers, small farm wineries, and microbreweries to allow leashed dogs on their premises; allow caterers and special temporary auction licensees at state and national conferences; modify the privileges for various licensees, including a wholesaler, Class B distiller, and special agent or solicitor; add references to the new tax structure and statutes; modify requirements for public notice of a license application; sunset existing excise, wholesale, and other taxes on July 1, 2027, as they relate to alcoholic beverages and cannabis-infused beverages; repeal and reenact KRS 243.075, relating to local regulatory license fees, to allow any moist or wet city or county to impose the fee; authorize audits of each city's or county's regulatory license fee fund by the Auditor of Public Accounts for the most recent 10 years; describe audit penalties for cities and counties that fail to substantially comply; direct cities and counties to reduce the regulatory license fee to 3% within 4 years; limit future cities and counties to a 1% regulatory license fee; amend KRS 244.080 to permanently prohibit a retail license from using a premises if the licensee sold to minors at that premises 3 or more times in 24 months; amend KRS 244.585 to establish limitations for agreements between distributors and breweries or microbreweries; amend KRS 131.250, 139.010, 243.045, 243.430, 243.790, 243.850, and 243.990 to conform; EFFECTIVE, in part, July 1, 2027; EMERGENCY.

Create a new section of KRS Chapter 65 to prohibit any local government from entering into any future collective bargaining agreement; grandfather existing collective bargaining rights; amend KRS 160.160, relating to local boards of education, to prohibit any board of education from entering into any future collective bargaining agreement; grandfather existing collective bargaining rights; amend KRS 304.48-250 and 304.50-055 to make technical changes; amend various other sections to remove references to collective bargaining; repeal various sections of the Kentucky Revised Statutes; amend various sections of the Kentucky Revised Statutes to conform; provide that the Act may be cited as the Taxpayer Protection Act; EMERGENCY.

Administrative Regulations And Proceedings - Kentucky Department of Agriculture, Kentucky Farm to School Program Agriculture - Kentucky Department of Agriculture, Kentucky Farm to School Program Children And Minors - School nutrition, reimbursement to school districts Education, Elementary And Secondary - School nutrition, reimbursement to school districts Foods And Beverages - Kentucky Department of Agriculture, Kentucky Farm to School Program Short Titles And Popular Names - Kentucky Farm to School Act State Agencies - Department of Agriculture, state match to school districts. Kentucky Farm to School Program

Diseases - Alpha-gal syndrome, reporting, requirement Health Care Professionals - Alpha-gal syndrome, reporting, requirement Public Health - Alpha-gal syndrome, reporting, requirement State Agencies - Cabinet for Health and Family Services, alpha-gal syndrome reporting, requirement State Agencies - Department for Public Health, alpha-gal syndrome, reporting, requirement

Domestic Relations - Dower, property acquired by inheritance, exception Property - Dower, property acquired by inheritance, exception Real Estate - Dower, property acquired by inheritance, exception Wills, Trusts, And Estates - Dower, property acquired by inheritance, exception

Amend KRS 61.505 to exempt the Kentucky Public Pensions Authority from KRS Chapter 56 regarding the purchase or lease of office space necessary to operate the retirement systems; EMERGENCY.

Children And Minors - Student behavior, removal from classroom, option Education, Elementary And Secondary - Student behavior, removal from classroom, option Education, Vocational - Student behavior, removal from classroom, option Teachers - Disruptive student, removal from classroom, option

State Agencies - Department of Psychoactive Substances, hemp products, cannabis, and kratom, regulation Substance Use - Hemp products, cannabis, and kratom, Department of Psychoactive Substances, regulation Trade Practices And Retailing - Hemp products, cannabis, and kratom, Department of Psychoactive Substances, regulation Administrative Regulations And Proceedings - Department of Psychoactive Substances, hemp products, cannabis, and kratom, regulation Agriculture - Hemp products and cannabis, Department of Psychoactive Substances, regulation Boards And Commissions - Department of Psychoactive Substances, hemp products, cannabis, and kratom, regulation Cannabis - Hemp products and cannabis, Department of Psychoactive Substances, regulation Drugs And Medicines - Hemp products, cannabis, and kratom, Department of Psychoactive Substances, regulation Fees - Hemp products, cannabis, and kratom, Department of Psychoactive Substances, licensing Foods And Beverages - Cannabis-infused beverages, Department of Psychoactive Substances, regulation Licensing - Hemp products, cannabis, and kratom, Department of Psychoactive Substances, market participants Sales - Hemp products, cannabis, and kratom, Department of Psychoactive Substances, regulation State Agencies - Department of Agriculture, hemp program, modification State Agencies - Department of Alcoholic Beverage Control, cannabis-infused beverages, removal

Amend KRS 532.110 to remove the cap on consecutive indeterminate terms of imprisonment.

Cannabis - Medicinal cannabis, qualifying medical conditions, inclusion Diseases - Medicinal cannabis, qualifying medical conditions, inclusion Drugs And Medicines - Medicinal cannabis, qualifying medical conditions, inclusion Health And Medical Services - Medicinal cannabis, qualifying medical conditions, inclusion Health Care Professionals - Medicinal cannabis, qualifying medical conditions, inclusion

Reorganization - Department of Corrections, Division of Central Kentucky Medical Correctional Complex, establish State Agencies - Department of Corrections, Division of Central Kentucky Medical Correctional Complex, establish Corrections And Correctional Facilities, State - Department of Corrections, Division of Central Kentucky Medical Correctional Complex, establish

Amend KRS 189.993 to establish enhanced penalties for a violation of KRS 189.505, including increased fines, vehicle impoudment for up to 6 months for the first offense, and vehicle forfeiture for the second or subsequent offense; amend KRS 500.090 to provide that the proceeds from any public auction of a vehicle that has been forfeited for a second or subsequent violation of KRS 189.505 be transferred to the Crime Victims Compensation Board.

Appropriations - Chief Justice's recommended Judicial Branch Budget Budget And Financial Administration - Chief Justice's recommended Judicial Branch Budget Court, Supreme - Chief Justice's recommended Judicial Branch Budget Courts - Chief Justice's recommended Judicial Branch Budget Courts, Circuit - Chief Justice's recommended Judicial Branch Budget Courts, District - Chief Justice's recommended Judicial Branch Budget Courts, Family - Chief Justice's recommended Judicial Branch Budget Judges And Court Commissioners - Chief Justice's recommended Judicial Branch Budget Judicial Circuits - Chief Justice's recommended Judicial Branch Budget Judicial Districts - Chief Justice's recommended Judicial Branch Budget State Agencies - Judicial branch, Chief Justice's recommended Judicial Branch Budget State Employees - Chief Justice's recommended Judicial Branch Budget