---
type: "Bill"
title: "AN ACT implementing the federal education opportunity program in Kentucky."
description: "Create a new section of KRS Chapter 14 to elect for the Commonwealth to participate in the qualified elementary and secondary education scholarship federal tax credit; designate the Secretary of State as the sole official authorized to report the state's election and submit the required list to the United States Secretary of the Treasury; require the Secretary of State to publish associated administrative regulations and other guidance on a website; authorize the Secretary of State to promulgate administrative regulations to carry out the program; authorize the Secretary of State to collect a fee and accept private contributions to pay for necessary costs and establish requirements for the administration of the funds; waive Eleventh Amendment immunity for the section; amend KRS 141.019 to exclude qualified contributions made to scholarship granting organizations from allowed individual income tax dedications."
jurisdiction: "us/states/ky"
legislature: "Kentucky General Assembly"
session: "2026RS"
identifier: "HB 1"
citation: "Kentucky HB 1 (2026RS)"
classification: ["bill"]
subjects: ["Administrative Regulations And Proceedings", "Charitable And Nonprofit Organizations", "Constitution", "U.S.", "Education", "Elementary And Secondary", "Education", "Finance", "Federal Laws And Regulations", "Secretary Of State", "Taxation", "Taxation", "Income--Individual"]
status: "enacted"
primary_sponsors: ["B. Wesley", "C. Lewis", "C. Massaroni", "D. Osborne", "F. Rabourn", "J. Bauman", "J. Calloway", "J. Decker", "J. Hodgson", "J. Nemes", "J. Tipton", "K. Fleming", "K. Moser", "M. Lockett", "M. Proctor", "N. Tate", "R. Dotson", "S. Doan", "T. Roberts"]
version_count: 3
action_count: 45
vote_count: 6
first_action: "2026-02-19T05:00:00+00:00"
last_action: "2026-03-17T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/7667cd29-47f4-4997-bfb0-021e8ca8bcae"
source_url: "https://apps.legislature.ky.gov/record/26RS/hb1.html"
source_hash: "c556421a535b3e845cad461f9e77bbf99e0712bca7a8a232f1e8c3a13471b82f"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ky"]
---

# Kentucky HB 1 (2026RS) — AN ACT implementing the federal education opportunity program in Kentucky.

Create a new section of KRS Chapter 14 to elect for the Commonwealth to participate in the qualified elementary and secondary education scholarship federal tax credit; designate the Secretary of State as the sole official authorized to report the state's election and submit the required list to the United States Secretary of the Treasury; require the Secretary of State to publish associated administrative regulations and other guidance on a website; authorize the Secretary of State to promulgate administrative regulations to carry out the program; authorize the Secretary of State to collect a fee and accept private contributions to pay for necessary costs and establish requirements for the administration of the funds; waive Eleventh Amendment immunity for the section; amend KRS 141.019 to exclude qualified contributions made to scholarship granting organizations from allowed individual income tax dedications.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://apps.legislature.ky.gov/recorddocuments/bill/26RS/hb1/orig_bill.pdf)
2. **Acts Chapter 4** (committee substitute) — [source](https://apps.legislature.ky.gov/law/acts/26RS/documents/0004.pdf)
3. **Current/Final** (committee substitute) — [source](https://apps.legislature.ky.gov/recorddocuments/bill/26RS/hb1/bill.pdf)

## Votes

- PASS HB 1 — **33–5** (pass) · lower
- Veto Override — **77–14** (pass) · lower
- Table — **19–44** (fail) · lower
- Pass — **79–17** (pass) · lower
- Suspend the Rules — **19–30** (fail) · lower
- OVERRIDE VETO FINAL PASSAGE HB 1 — **31–5** (pass) · lower

## Sponsors

- B. Wesley — primary (person)
- C. Lewis — primary (person)
- C. Massaroni — primary (person)
- D. Osborne — primary (person)
- F. Rabourn — primary (person)
- J. Bauman — primary (person)
- J. Calloway — primary (person)
- J. Decker — primary (person)
- J. Hodgson — primary (person)
- J. Nemes — primary (person)
- J. Tipton — primary (person)
- K. Fleming — primary (person)
- K. Moser — primary (person)
- M. Lockett — primary (person)
- M. Proctor — primary (person)
- N. Tate — primary (person)
- R. Dotson — primary (person)
- S. Doan — primary (person)
- T. Roberts — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2026-02-19T05:00:00+00:00** introduced in House `introduction`
- **2026-02-19T05:00:00+00:00** to Committee on Committees (H) `referral-committee`
- **2026-02-19T05:00:00+00:00** to Appropriations & Revenue (H) `referral-committee`
- **2026-02-20T05:00:00+00:00** taken from Appropriations & Revenue (H)
- **2026-02-20T05:00:00+00:00** 1st reading `reading-1`
- **2026-02-20T05:00:00+00:00** returned to Appropriations & Revenue (H)
- **2026-02-23T05:00:00+00:00** taken from Appropriations & Revenue (H)
- **2026-02-23T05:00:00+00:00** 2nd reading `reading-2`
- **2026-02-23T05:00:00+00:00** returned to Appropriations & Revenue (H)
- **2026-02-23T05:00:00+00:00** floor amendments (1) and (2) filed `amendment-introduction`
- **2026-02-24T05:00:00+00:00** reported favorably, to Rules with Committee Substitute (1) `committee-passage`
- **2026-02-24T05:00:00+00:00** taken from Rules
- **2026-02-24T05:00:00+00:00** placed in the Orders of the Day
- **2026-02-24T05:00:00+00:00** floor amendment (3), (4), (5), and (6) filed to Committee Substitute
- **2026-02-24T05:00:00+00:00** 3rd reading, passed 79-17 with Committee Substitute (1) `passage, reading-3`
- **2026-02-25T05:00:00+00:00** received in Senate
- **2026-02-25T05:00:00+00:00** to Committee on Committees (S) `referral-committee`
- **2026-02-25T05:00:00+00:00** to Education (S) `referral-committee`
- **2026-02-25T05:00:00+00:00** taken from Education (S)
- **2026-02-25T05:00:00+00:00** 1st reading `reading-1`
- **2026-02-25T05:00:00+00:00** returned to Education (S)
- **2026-02-26T05:00:00+00:00** reported favorably, 2nd reading, to Rules `committee-passage`
- **2026-02-26T05:00:00+00:00** posted for passage in the Regular Orders of the Day for Friday, February 27 2026
- **2026-02-27T05:00:00+00:00** 3rd reading, passed 33-5 `passage, reading-3`
- **2026-02-27T05:00:00+00:00** received in House
- **2026-02-27T05:00:00+00:00** enrolled, signed by Speaker of the House `passage`
- **2026-03-02T05:00:00+00:00** enrolled, signed by President of the Senate `passage`
- **2026-03-02T05:00:00+00:00** delivered to Governor
- **2026-03-13T04:00:00+00:00** Vetoed `executive-veto`
- **2026-03-16T04:00:00+00:00** received in House
- **2026-03-16T04:00:00+00:00** to Rules (H) `referral-committee`
- **2026-03-16T04:00:00+00:00** taken from Rules
- **2026-03-16T04:00:00+00:00** posted for consideration of Governor's veto
- **2026-03-16T04:00:00+00:00** veto overridden `veto-override-passage`
- **2026-03-16T04:00:00+00:00** passed 77-14-1 `passage`
- **2026-03-17T04:00:00+00:00** received in Senate
- **2026-03-17T04:00:00+00:00** to Rules (S) `referral-committee`
- **2026-03-17T04:00:00+00:00** taken from Rules
- **2026-03-17T04:00:00+00:00** posted for consideration of Governor's veto
- **2026-03-17T04:00:00+00:00** veto overridden `veto-override-passage`
- **2026-03-17T04:00:00+00:00** passed 31-5 `passage`
- **2026-03-17T04:00:00+00:00** received in House
- **2026-03-17T04:00:00+00:00** enrolled, signed by Speaker of the House `passage`
- **2026-03-17T04:00:00+00:00** enrolled, signed by President of the Senate `passage`
- **2026-03-17T04:00:00+00:00** delivered to Secretary of State (Acts Ch. 4) `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/7667cd29-47f4-4997-bfb0-021e8ca8bcae`. Confidence: reported (aggregated from official Kentucky legislature records).