Amend KRS 91A.020 to allow cities bringing in or expending less than $15 million to conform to cash, modified accrual, or budgetary basis of accounting rather than generally accepted governmental accounting principles; amend KRS 91A.040 to allow cities bringing in or expending less than $500,000 to perform an agreed-upon procedures engagement for the fifth fiscal year in which the city remains in that fiscal category, and require cities conducting an audit to contract with an auditor to examine the basic financial statements that include financial statements prepared under the basis of accounting used by the city; require each city to publish an advertisement containing a budget-to-actual comparison schedule for the general fund and remove the publication requirement for copies be available at no cost; require the city to make a copy of the audit report available to the Auditor of Public Accounts; amend KRS 424.220 to make conforming amendments and require a city to publish a financial statement within 30, rather than 90 days after submission to the Department for Local Government; exempt from the publication requirements officers of cities that have completed an audit under KRS 91A.040 and cities that have completed an agreed-upon procedures engagement; create a new section of KRS Chapter 91A to allow cities to complete an agreed-upon procedures engagement with the Auditor of Public Accounts or a certified public accountant rather than an audit if the city meets certain requirements; establish standards for the agreed-upon procedures engagement process; establish reporting, advertising and access requirements; direct that the Department for Local Government may permit a city to use this process under certain circumstances when the city has not completed and reported an audit for 2 or more fiscal years.

Amend KRS 367.220 to require written notice from a consumer to a prospective defendant 60 days before initiating a civil action; require giving of notice to toll the statute of limitations; make failure to give notice result in dismissal of a filed claim without prejudice; amend KRS 189.125 to declare failure to wear a safety restraint or wear a restraint properly to be admissible as it may relate to fault only upon a showing that the failure was a substantial factor in any injury claimed; amend KRS 304.12-230 to limit the committing of unfair claims settlement practices to insurers; prohibit that a claim from being brought by a third-party claimant; require any assignment of a claim against an insurer to be void; create a new section of Subtitle 40 of KRS Chapter 304 to establish limitations on information and testimony regarding professional liability insurance in a civil action; amend KRS 364.130 to define terms; establish liability protections for a utility that removes timber of a property owner when done with permission or in good faith and establish damages for violations; create new sections of KRS Chapter 411 to define terms; require acceptance of a project by a contracting entity to create a rebuttable presumption of compliance with specifications and not to give rise to a finding of liability except under specified circumstances; establish requirements for the initiating pleading against a contracting entity or contractor and allow failure to comply to result in a dismissal of the action; establish requirements for a claim against a contractor by a noncontractual third party; create a new section of KRS Chapter 411 to establish prelitigation notice of a potential claim for medical malpractice or health care liability claims; establish method of providing required notice and the effect of compliance on the applicable statute of limitations; amend KRS 411.167 to require a written medical opinion before commencement of an action under the statute; establish an award of costs and fees upon a finding of noncompliance; amend KRS 411.182 to prohibit a claimant who is more than 50% responsible for the injury or damages claimed from being entitled to recovery; establish evidentiary basis for award of medical expenses; establish apportionment provisions for a nonparty or party entitled to immunity; amend KRS 413.140 to establish notice requirement prior to initiating cause of action for personal injury; amend KRS 422.317 to set costs associated with request for medical records; amend KRS 304.45-110 to conform; repeal KRS 304.12-220, relating to the definition of "person."

Create new sections of KRS Chapter 160 to establish a process to recall a member of a local board of education; amend KRS 160.190 to conform.

Create a new section of KRS Chapter 156 to define "grooming behavior"; amend KRS 161.120 to add, current and recent former students to the list of individuals upon which the Education Professional Standards Board may refuse to issue or take disciplinary action against a certificate if the applicant or certificate holder engaged in sexual contact with the specified individuals; amend KRS 160.390 to require superintendents to include employment terms prohibiting sexual contact between an employee of the district and specified individuals; amend KRS 160.1596 to require as a term of the public charter school contract that all employees and contractors refrain from sexual contact with specified individuals; amend KRS 156.160 to require the Kentucky Board of Education to require certified nonpublic schools to require employee prohibitions on sexual contact between an employee of the school and specified individuals.

Create a new section of Subchapter 32 of KRS Chapter 154 to establish a tiered county system for eligible companies to receive incentives under the Kentucky Business Investment Program; amends KRS 154.32-010 to define "tier"; amends KRS 154.32-020 and 154.32-040 to conform; amend KRS 154.32-050 to specify tiering procedures; amend KRS 154.32-060 to require the Kentucky Economic Development Finance Authority to identify and certify or decertify the tiers for all counties on an annual basis into 4 tax credit tiers; provide that the incentives available under this subchapter be determined based on the county where the economic development project is located by an approved company; provide a county's tier will be based on a 5 year average of its unemployment rate and population ranking; amend KRS 154.32-090, 154.61-010, 154.61-020, and 141.383 to conform.

Create a new section of KRS Chapter 217 to establish that any pesticide registered with the Department of Agriculture, with an EPA approved label for use pursuant to the Federal Insecticide, Fungicide, and Rodenticide Act is deemed sufficient warning for the purposes of an action concerning duty to warn; amend KRS 217.544 to conform.

Create a new section of KRS 15.800 to 15.876 to require staff in the Department of Law with access to or use of federal tax information to submit to a criminal background check to be provided to the Attorney General; create a new section of KRS Chapter 15 to define terms; establish that each state agency is for all purposes the custodian of its own records; create a new section of KRS Chapter 15 to establish a 10-year statute of limitations in actions brought by the Attorney General; amend KRS 13B.140 to prohibit a hearing officer from being named as a party in any court action seeking judicial review of a final order of an agency; amend KRS 216B.115 to establish that in any appeal to the Franklin Circuit Court, neither the Attorney General nor any hearing officer shall be named as a party; amend KRS 322A.030 to remove the Attorney General as legal adviser to the Board of Registration for Professional Geologists; amend KRS 403.213 to remove the secretary of the Cabinet for Health and Family Services as a member of the commission charged with review of the child support tables to conform with the transfer of child support enforcement to the Attorney General; amend KRS 367.160 to conform; make technical corrections.

Amend KRS 64.5277 to define "excess credit hours"; amend KRS 64.5278 to allow a city to establish different base incentive amounts for different types of city officers by ordinance; remove minimum and maximum payment amounts.

Amend KRS 157.350 to provide that in order to be eligible to receive support education excellence in Kentucky funds a school district shall not provide the superintendent or any administrator a percentage pay increase greater than the average percentage pay increase provided to classroom teachers within the district; amend KRS 156.070 to conform.

Amend KRS 150.170 to exempt persons 18 years of age and older from the requirement to complete a hunter education course.

Create a new section of KRS Chapter 205 to require the Department for Medicaid Services and Medicaid managed care organizations to cover evaluation and management services; prohibit the department or managed care organizations from limiting coverage for evaluation and management services to fewer than 2 units per provider, per recipient, per date of service; require the Cabinet for Health and Family Services or the Department for Medicaid Services to seek 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).

Amend KRS 309.462 to require community health worker certifications to be renewed every 3 years.

Amend KRS 61.530 to insert gender-neutral language.

Amend KRS 341.243 to change the employer's contribution rate to the service capacity upgrade fund; of the rate subtracting .075% until December 31, 2026; provide that beginning January 1 2027, the rates shall be adjusted by subtracting 0.0115%; require the secretary of the Education and Labor Cabinet to set the adjustment percentage annually to be effective January 1 of each subsequent year, not to exceed 1.025%.

Amend KRS 162.060 to require a school district to notify the Transportation Cabinet before construction on a new public school building may begin; require the Transportation Cabinet to provide the chief state school officer with a design and cost estimate for any new routes to access the school site and to identify any cost estimates and improvements to existing routes serving the school site.