Summary of Original Version

Create a new section of Subtitle 17A of KRS Chapter 304 to require insurers and any exchange to provide a special enrollment period for pregnant individuals; specify requirements for the coverage; require group plan insurers to provide notice of special enrollment rights; amend KRS 18A.225 and 164.2871 to require the state employee health plan and self-insured state postsecondary education institution group health plans to comply with the special enrollment requirements; create a new section of KRS Chapter 205 to require Medicaid to cover lactation support services and breastfeeding supplies; amend KRS 199.894 to define terms related to the Child Care Assistance Program; create a new section of KRS Chapter 199.892 to 199.896 to establish the Child Care Assistance Program; amend KRS 139.010 and 139.480 to exempt certain postnatal supplies from the sales and use tax; amend KRS 141.067 to make the existing child and dependent care tax credit refundable for tax years 2025 to 2028; create new sections of KRS Chapter 141 to establish a refundable adoption services tax credit for tax years 2025 to 2028 and establish a nonrefundable qualified contribution tax credit for tax years 2025 to 2028; amend KRS 141.019 and 141.039 to disallow the charitable contribution deduction if the qualified contribution tax credit is take for the same contribution; amend KRS 141.0205 for ordering of tax credits; amend KRS 131.190 to allow the Department of Revenue to report on newly created tax credits; appropriate to the Cabinet for Health and Family Services in the 2024-2026 biennium: $200,000 for expansion of the Women, Infants, and Children Farmers Market Nutrition Assistance Program to include Jefferson County; APPROPRIATION; EFFECTIVE, in part, January 1, 2025, and August 1, 2024.

Statutes affected:
Introduced: 199.894, 139.010, 141.067, 141.019, 141.039, 141.0205, 131.190