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AN ACT relating to emergency medical services. 1
Be it enacted by the General Assembly of the Commonwealth of Kentucky: 2
SECTION 1. A NEW SECTION OF KRS CHAPTER 311A IS CREATED TO 3
READ AS FOLLOWS: 4
Sections 1 to 4 of this Act: 5
(1) "Ambulance service" means: 6
(a) A Kentucky-based ambulance provider licensed pursuant to KRS Chapter 7
311A; 8
(b) An ambulance service district created under KRS Chapter 75; 9
(c) An emergency ambulance service district established under KRS 108.080 to 10
108.180; 11
(d) Any ambulance service established by a local government, operating under 12
KRS Chapter 75A, operating as a registered nonprofit under KRS Chapter 13
273; or 14
(e) A private ambulance service that is under contract with a local government, 15
a KRS Chapter 75 fire district, or a KRS Chapter 75A emergency services 16
district to provide the primary ambulance transport services; 17
(2) "EMS professional" means any employee licensed as an EMT, AEMT, 18
paramedic, or advanced practice paramedic of an ambulance service; 19
(3) "Established work schedule" means a work schedule adopted by or required of 20
an ambulance service setting a recurring pattern for time on and off duty for an 21
EMS professional employed by the ambulance service. An established work 22
schedule includes but is not limited to a schedule of twenty-four (24) consecutive 23
hours of duty followed by forty-eight (48) hours off duty; 24
(4) "Fund" means the EMS Professionals Foundation Program fund created in 25
Section 2 of this Act; 26
(5) "Local government" means any city, county, urban-county government, charter 27 UNOFFICIAL COPY 25 RS BR 1000
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county government, unified local government, consolidated local government, air 1
board created under KRS Chapter 183, or any combination thereof in the 2
Commonwealth; 3
(6) "Scheduled overtime" means work by an EMS professional in excess of forty (40) 4
hours per week which regularly recurs as part of an established work schedule; 5
and 6
(7) "Unscheduled overtime" means work by an EMS professional in excess of forty 7
(40) hours per week which does not regularly recur as part of an established work 8
schedule. 9
SECTION 2. A NEW SECTION OF KRS CHAPTER 311A IS CREATED TO 10
READ AS FOLLOWS: 11
(1) There is hereby established in the State Treasury a trust and agency account to be 12
known as the EMS Professionals Foundation Program fund. The fund shall 13
consist of appropriations from the general fund of the Commonwealth of 14
Kentucky, insurance premium surcharge proceeds, and earnings on the 15
investments of those moneys which accrue to the fund under Sections 5 and 6 of 16
this Act. The fund may also receive any other funds, gifts, or grants made 17
available to the state for distribution to ambulance services. 18
(2) The fund shall be administered by the board. 19
(3) Amounts deposited in the fund shall be used for the purposes provided in Sections 20
1 to 4, 5, and 7 of this Act. 21
(4) Notwithstanding KRS 45.229, the close of a fiscal year shall not lapse but shall be 22
carried forward into the next fiscal year. 23
(5) Funds made available to the board shall be received, held, and expended in 24
accordance with the provisions of this chapter and administrative regulations 25
promulgated by the board. 26
(6) (a) 1. An EMS professional who is diagnosed by a psychiatrist, psychologist, 27 UNOFFICIAL COPY 25 RS BR 1000
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or professional counselor credentialed under KRS 335.500 to 335.599 1
with a post-traumatic stress injury or post-traumatic stress disorder, as 2
defined in the most recent edition of the American Psychiatric 3
Association's Diagnostic and Statistical Manual of Mental Disorders, 4
caused by an event or an accumulation of events that occurred in the 5
course and scope of employment as an EMS professional shall be 6
eligible for reimbursement from the fund for his or her out-of-pocket 7
costs for mental health treatment, regardless of an initial physical 8
injury. 9
2. Notwithstanding subparagraph 1. of this paragraph, a post-traumatic 10
stress injury, as defined in the most recent edition of the American 11
Psychiatric Association's Diagnostic and Statistical Manual of Mental 12
Disorders, that arises solely from a legitimate personnel action such as 13
transfer, promotion, demotion, or termination shall not be considered 14
a compensable injury that qualifies an EMS professional for 15
reimbursement benefits under this subsection. 16
(b) If an EMS professional seeks mental health treatment for a post-traumatic 17
stress injury or post-traumatic stress disorder: 18
1. After in-network health insurance has been utilized, he or she may 19
submit corresponding receipts for medical bills paid by the EMS 20
professional to the board for reimbursement from the fund to the EMS 21
professional for out-of-pocket costs incurred, to the extent that funds 22
are available and allocated in the board's budget for EMS 23
professional mental health treatment; 24
2. He or she shall pay his or her out-of-pocket costs for the mental health 25
treatment before submitting receipts for reimbursement; and 26
3. He or she shall submit receipts evidencing payment of out-of-pocket 27 UNOFFICIAL COPY 25 RS BR 1000
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costs within twelve (12) months of the payment date to be eligible for 1
reimbursement under this subsection. 2
(7) Each ambulance service shall be eligible to share in the distribution of the fund if 3
the ambulance service: 4
(a) Operates or contracts with an ambulance service that provides basic life 5
support or advanced life support services when responding to emergency 6
911 service calls; 7
(b) Employs two (2) or more full-time EMS professionals; 8
(c) Pays every EMS professional not less than the minimum federal wage; 9
(d) Requires all employed EMS professionals to successfully complete, in each 10
calendar year, an in-service training program of one hundred (100) hours 11
or a lesser duration as established by the board. The requirement shall be 12
waived while an EMS professional is serving on active duty in the United 13
States Armed Forces; and 14
(e) Maintains compliance with all provisions of law applicable to EMS 15
professionals. 16
(8) Each EMS professional shall be eligible to share in the distribution of the fund if 17
he or she: 18
(a) Is employed as an EMS professional by an ambulance service, which meets 19
the requirements in subsection (6) of this section, as a full-time employee, 20
and is regularly involved in patient care; 21
(b) Obtains the minimum educational requirement of a high school diploma or 22
its equivalent, as determined by the board; 23
(c) If employed as an EMS professional on or after the effective date of this 24
Act, successfully completes a training course sufficient for licensure as an 25
EMT, AEMT, paramedic, or advanced practice paramedic, as set by the 26
board; 27 UNOFFICIAL COPY 25 RS BR 1000
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(d) Successfully completes, in each calendar year, an in-service training 1
program of one hundred (100) hours or a lesser duration as established by 2
the board. The requirement shall be waived while an EMS professional is 3
serving on active duty in the United States Armed Forces; and 4
(e) Maintains compliance with all provisions of law applicable to EMS 5
professionals. 6
SECTION 3. A NEW SECTION OF KRS CHAPTER 311A IS CREATED TO 7
READ AS FOLLOWS: 8
(1) The board shall administer the fund pursuant to Sections 1 to 4 of this Act, and 9
may promulgate administrative regulations in accordance with KRS Chapter 13A 10
to facilitate the administration of the fund. 11
(2) The board shall determine which ambulance services are eligible to share in the 12
fund and may withhold or terminate payments to any ambulance service that does 13
not comply with the requirements set forth in Sections 1 to 4 of this Act. 14
(3) The board shall, from the moneys appropriated to and accruing to the fund from 15
any source, provide staffing for administering these funds, including but not 16
limited to the expenses and costs of board operations. Annual administration 17
costs shall not exceed five percent (5%) of the total amount of moneys accruing to 18
the fund which are allotted for the purposes specified in this section during any 19
fiscal year. 20
(4) Upon receipt of the written request by the Finance and Administration Cabinet 21
for cost projections of the EMS Professionals Foundation Program fund as 22
prescribed in Section 5 of this Act, the board shall certify, in writing, within 23
twenty-one (21) calendar days the projections to the Finance and Administration 24
Cabinet. 25
SECTION 4. A NEW SECTION OF KRS CHAPTER 311A IS CREATED TO 26
READ AS FOLLOWS: 27 UNOFFICIAL COPY 25 RS BR 1000
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(1) An eligible ambulance service shall be entitled to receive an annual supplement 1
of four thousand eight hundred dollars ($4,800) for each qualified, full-time 2
EMS professional it employs, plus an amount equal to the required employer's 3
contribution on the supplement to the defined benefit pension plan, or to a plan 4
qualified under 26 U.S.C. sec. 401(a) or 457. 5
(2) Qualified EMS professionals receiving a supplement from the Firefighters 6
Foundation Program fund under KRS 95A.200 to 95A.300 or the Law 7
Enforcement Foundation Program fund under KRS 15.410 to 15.510 shall not be 8
eligible to participate in the EMS Professionals Foundation Program fund. 9
(3) The amount of the employer's contribution to any retirement plan calculated 10
from the supplement shall not exceed the amount of the required employer's 11
contribution to the County Employees Retirement System pursuant to KRS 12
Chapter 78 for the hazardous duty category. The pension contribution on the 13
supplement shall be paid whether the EMS professional entered the system under 14
hazardous duty coverage or nonhazardous coverage. 15
(4) The ambulance service shall pay the amount received for retirement coverage to 16
the appropriate retirement system to cover the required employer contribution on 17
the supplement. 18
(5) If program funds are insufficient to pay employer contributions to the system, 19
then the total amount available for pension payments shall be prorated to each 20
eligible ambulance service so that each receives the same percentage of required 21
pension costs attributable to the supplement. 22
(6) The eligible EMS professional shall receive the distribution of the supplement 23
from the ambulance service in twelve (12) monthly installments with his or her 24
pay for the last pay period of each month. The monthly distribution shall be 25
calculated by dividing the supplement amount established in this section by twelve 26
(12). 27 UNOFFICIAL COPY 25 RS BR 1000
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(7) The supplement disbursed to a qualified EMS professional pursuant to Sections 1 1
to 4 of this Act shall not be considered wages as defined in KRS 337.010 and shall 2
not be included in the hourly wage rate for calculation of overtime pursuant to 3
KRS 337.285 for scheduled overtime. The supplement shall be included in the 4
hourly wage rates for calculation of overtime for unscheduled overtime pursuant 5
to KRS 337.285. 6
(8) To determine the addition to the hourly wage rate for calculation of overtime on 7
unscheduled overtime, the annual supplement shall be divided by two thousand 8
eighty (2,080). The overtime rate for unscheduled overtime shall be calculated by 9
adding the quotient, which is the amount of the annual supplement divided by 10
two thousand eighty (2,080), to the hourly wage rate and multiplying the total by 11
one and one-half (1.5). The enhanced overtime rate shall be paid only for 12
unscheduled overtime. Scheduled overtime shall be paid at one and one-half (1.5) 13
times the regular hourly wage rate, excluding the supplement. 14
Section 5. KRS 42.190 is amended to read as follows: 15
(1) [On June 1, 1982, and then ]On or before the first day of each December, March, 16
June, and September[ thereafter], the cabinet shall request in writing of the 17
administrator of the Firefighters Foundation Program fund[,] which is established 18
by KRS 95A.220, the administrator of the EMS Professionals Foundation 19
Program fund which is established by Section 2 of this Act, and of the 20
administrator of the Law Enforcement Foundation Program fund[,] which is 21
established by KRS 15.430, cost projections of their respective funds for the next 22
quarter. Based on these projections, the cabinet shall determine the proportionate 23
share of total insurance premium surcharge proceeds, prescribed in KRS 136.392, 24
to accrue to each fund. 25
(2) On or before the first day of each quarter, the cabinet shall certify to the State 26
Treasurer a distribution schedule describing the proportionate share of total 27 UNOFFICIAL COPY 25 RS BR 1000
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insurance premium surcharge proceeds accruing to each fund during such quarter, 1
and the State Treasurer shall pay into each fund's trust and agency account its 2
proportionate share of all deposited tax moneys as set forth and in the manner as 3
prescribed in KRS 136.392. 4
(3) Moneys deposited in the Firefighters Foundation Program fund's trust and agency 5
account, the EMS Professionals Foundation Program fund's trust and agency 6
account, and in the Law Enforcement Foundation Program fund's trust and agency 7
account, shall be invested by the state in accordance with state investment practices, 8
and all earnings from the[such] investments shall accrue to, and be paid into the 9
respective account from which such investments are made.[ All moneys remaining 10
on deposit at the close of the state's fiscal year in the Firefighters Foundation 11
Program fund's trust and agency account and all earnings from investments made 12
from moneys in this account in excess of three million dollars ($3,000,000), 13
beginning with fiscal year 1994-95, through June 30, 1999, shall lapse, except that 14
moneys in the revolving loan fund established in KRS 95A.262 shall not lapse. All 15
moneys remaining on deposit at the close of the state's fiscal year in the Law 16
Enforcement Foundation Program fund's trust and agency account, and all earnings 17
from investments made from moneys in this account, in excess of three million 18
dollars ($3,000,000), beginning with fiscal year 1994-95, through June 30, 1999, 19
shall lapse. On and after July 1, 1999,] Moneys in these accounts shall not lapse. 20
(4) The cabinet shall provide monthly financial reports to the administrator of the 21
Firefighters Foundation Program fund, the administrator of the EMS Professionals 22
Foundation Program fund, and the administrator of the Law Enforcement 23
Foundation Program fund respecting the amount of funds received and on deposit in 24
each fund and the amount of earnings accruing to each fund from their investment. 25
Section 6. KRS 61.315 is amended to read as follows: 26
(1) As used in this section: 27 UNOFFICIAL COPY 25 RS BR 1000
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(a) "Police officer" means every paid police officer, sheriff, or deputy sheriff, 1
corrections employee with the power of a peace officer pursuant to KRS 2
196.037, any metropolitan or urban-county correctional officer with the power 3
of a peace officer pursuant to KRS 446.010, any jailer or deputy jailer, any 4
auxiliary police officer appointed pursuant to KRS 95.445, any police officer 5
of a public institution of postsecondary education appointed pursuant to KRS 6
164.950, any school resource officer as defined in KRS 158.441, or any 7
citation or safety officer appointed pursuant to KRS 83A.087 and 83A.088, 8
elected to office, or employed by any county, airport board created pursuant to 9
KRS Chapter 183, city, local board of education, or by the state; 10
(b) "Firefighter" means every paid firefighter or volunteer firefighter who is 11
employed by or volunteers his or her services to the state, airport board 12
created pursuant to KRS Chapter 183, any county, city, fire district, or any 13
other organized fire department recognized, pursuant to KRS 95A.262, as a 14
fire department operated and maintained on a nonprofit basis in the interest of 15
the health and safety of the inhabitants of the Commonwealth and shall 16
include qualified civilian firefighters employed at Kentucky-based military 17
installations; and 18
(c) "Emergency medical services personnel" means any paid or volunteer 19
emergency medical services personnel who is certified or licensed pursuant to 20
KRS Chapter 311A and who is employed directly by, or volunteering directly 21
for, any: 22
1. County; 23
2. City; 24
3. Fire protection district created under KRS 75.010 to 75.260;[ or] 25
4. Emergency ambulance service district created under KRS 108.080 to 26
108.180; 27 UNOFFICIAL COPY 25 RS BR 1000
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5. Ambulance service as defined in Section 1 of this Act; or 1
6. Air ambulance service while performing in an official capacity with 2
an ambulance service as defined in Section 1 of this Act; 3
to provide emergency medical services. 4
(2) The spouse of any police officer, sheriff, deputy sheriff, corrections employee with 5
the power of a peace officer pursuant to KRS 196.037, any metropolitan or urban-6
county correctional officer with the power of a peace officer pursuant to KRS 7
446.010, any jailer or deputy jailer, any auxiliary police officer appointed pursuant 8
to KRS 95.445, any police officer of a public institution of postsecondary education 9
appointed pursuant to KRS 164.950, any school resource officer as defined in KRS 10
158.441, or any citation or safety officer appointed pursuant to KRS 83A.087 and 11
83A.088, firefighter, or member of the Kentucky National Guard on state active 12
duty pursuant to KRS 38.030, or a member of a state National Guard or a Reserve 13
component on federal active duty under Title 10 or 32 of the United States Code 14
who names Kentucky as home of record for military purposes, whose death occurs 15
on or after July 1, 2002, as a direct result of an act in the line of duty shall receive a 16
lump-sum payment of eighty thousand dollars ($80,000) if there are no surviving 17
children, which sum shall be paid by the State Treasurer from the general fund of 18
the State Treasury. The spouse of any emergency medical services personnel whose 19
death occurs on or after November 1, 2015, as a direct result of an act in the line of 20
duty shall receive a lump-sum payment of eighty thousand dollars ($80,000) if there 21
are no surviving children, which sum shall be paid by the State Treasurer from the 22
general fund of the State Treasury. If there are surviving children and a surviving 23
spouse, the payment shall be apportioned equally among the surviving children and 24
the spouse. If there is no surviving spouse, the payment shall be made to the 25
surviving children, eighteen (18) or more years of age. For surviving children less 26
than eighteen (18) years of age, the State Treasurer shall: 27 UNOFFICIAL COPY 25 RS BR 1000
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(a) Pay thirty-five thousand dollars ($35,000) to the surviving children; and 1
(b) Hold forty-five thousand dollars ($45,000) in trust divided into equal accounts 2
at appropriate interest rates for each surviving child until the child reaches the 3
age of eighteen (18) years. 4
If a child dies before reaching the age of eighteen (18) years, his or her account 5
shall be paid to his or her estate. If there are no surviving children, the payment 6
shall be made to any parents of the deceased. 7
(3) The Kentucky Fire Commission shall be authorized to promulgate administrative 8
regulations establishing criteria and procedures applicable to the administration of 9
this section as it pertains to both paid and volunteer firefighters, including but not 10
limited to defining when a firefighter has died in line of duty. Administrative 11
hearings promulgated by administrative regulation under authority of this 12
subsection shall be conducted in accordance with KRS Chapter 13B. 13
(4) The Justice and Public Safety Cabinet may promulgate administrative regulations 14
establishing criteria and procedures applicable to the administration of this section 15
as it pertains to police officers, any metropolitan or urban-county correctional 16
officers with the power of a peace officer pursuant to KRS 446.010, any school 17
resource officer as defined in KRS 158.441, or any jailers or deputy jailers, 18
including but not limited to defining when one has died in line of duty. 19
Administrative hearings promulgated by administrative regulation under authority 20
of this subsection shall be conducted in accordance with KRS Chapter 13B. 21
(5) The Department of Corrections shall promulgate administrative regulations 22
establishing the criteria and procedures applicable to the administration of this 23
section as it pertains to correctional employees, including but not limited to 24
defining which employees qualify for coverage and which circumstances constitute 25
death in the line of duty. 26
(6) The Kentucky Board of Emergency Medical Services shall promulgate 27 UNOFFICIAL COPY 25 RS BR 1000
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administrative regulations establishing the criteria and procedures applicable to the 1
administration of this section as it pertains to emergency medical services 2
personnel, including but not limited to which employees or volunteers qualify for 3
coverage and which circumstances constitute death in the line of duty. 4
(7) The Department of Military Affairs shall promulgate administrative regulations 5
establishing the criteria and procedures applicable to the administration of this 6
section as it pertains to National Guard or Reserve component members, including 7
but not limited to defining which National Guard or Reserve component members 8
qualify for coverage and which circumstances constitute death in the line of duty. 9
(8) The estate of anyone whose spouse or surviving children would be eligible for 10
benefits under subsection (2) of this section, and the estate of any regular member 11
of the United States Armed Forces who names Kentucky as home of record for 12
military purposes whose death occurs as a direct result of an act in the line of duty, 13
shall be exempt from all probate fees, including but not limited to those established 14
by the Supreme Court of Kentucky pursuant to KRS 23A.200 and 24A.170, or 15
imposed under KRS 24A.185, 64.012, and 172.180. 16
(9) The benefits payable under this section shall be in addition to any benefits now or 17
hereafter prescribed under any police, sheriff, firefighter's, volunteer firefighter's, 18
emergency medical services personnel, or National Guard or Reserve retirement or 19
benefit fund established by the federal government or by any state, county, or any 20
municipality. 21
(10) Any funds appropriated for the purpose of paying the death benefits described in 22
subsection (2) of this section shall be allotted to a self-insuring account. These 23
funds shall not be used for the purpose of purchasing insurance. 24
(11) (a) For the purposes of this section, if a firefighter dies as a result of cancer, the 25
death shall be a direct result of an act in the line of duty if the firefighter: 26
1. Was a firefighter for at least five (5) consecutive years; 27 UNOFFICIAL COPY 25 RS BR 1000
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2. Developed one (1) or more of the cancers listed in paragraph (b) of this 1
subsection which caused the firefighter's death within ten (10) years of 2
separation from service as a firefighter; 3
3. Did not use tobacco products for a period of ten (10) years prior to the 4
diagnosis of cancer; 5
4. Was under the age of sixty-five (65) at the time of death; 6
5. Was not diagnosed with any cancer prior to employment as a firefighter; 7
and 8
6. Was exposed while in the course of firefighting to a known carcinogen 9
as defined by the International Agency for Research on Cancer or the 10
National Toxicology Program, and the carcinogen is reasonably 11
associated with one (1) or more of the cancers listed in paragraph (b) of 12
this subsection. 13
(b) This section shall apply to the following cancers: 14
1. Bladder cancer; 15
2. Brain cancer; 16
3. Colon cancer; 17
4. Non-Hodgkin's lymphoma; 18
5. Kidney cancer; 19
6. Liver cancer; 20
7. Lymphatic or haematopoietic cancer; 21
8. Prostate cancer; 22
9. Testicular cancer; 23
10. Skin cancer; 24
11. Cervical cancer; and 25
12. Breast cancer. 26
(c) 1. The provisions of this subsection creating an entitlement to the line of 27 UNOFFICIAL COPY 25 RS BR 1000
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duty death benefits shall apply exclusively to this section and shall not 1
be interpreted or otherwise construed to create either an express or 2
implied presumption of work-relatedness for any type of claim filed 3
pursuant to KRS Chapter 342. 4
2. This paragraph is intended to provide clarification regarding the sole and 5
exclusive application of this subsection to only the benefits available 6
under this section and shall not be used as a bar or other type of 7
limitation to impair or alter the rights and ability of a claimant to prove 8
work-relatedness under KRS Chapter 342 or other laws. 9
Section 7. KRS 136.392 is amended to read as follows: 10
(1) (a) Every domestic, foreign, or alien insurer, other than life and health insurers, 11
which is either subject to or exempted from Kentucky premium taxes as 12
levied pursuant to the provisions of either KRS 136.340, 136.350, 136.370, or 13
136.390, shall charge and collect a surcharge of one dollar and eighty cents 14
($1.80) upon each one hundred dollars ($100) of premium, assessments, or 15
other charges, except for those municipal premium taxes, made by it for 16
insurance coverage provided to its policyholders, on risk located in this state, 17
whether the charges are designated as premiums, assessments, or otherwise. 18
The premium surcharge shall be collected by the insurer from its 19
policyholders at the same time and in the same manner that its premium or 20
other charge for the insurance coverage is collected. The premium surcharge 21
shall be disclosed to policyholders pursuant to administrative regulations 22
promulgated by the commissioner of insurance. However, no insurer or its 23
agent shall be entitled to any portion of any premium surcharge as a fee or 24
commission for its collection. On or before the twentieth day of each month, 25
each insurer shall report and remit to the Department of Revenue, on forms as 26
it may require, all premium surcharge moneys collected by it during its 27 UNOFFICIAL COPY 25 RS BR 1000
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preceding monthly accounting period less any moneys returned to 1
policyholders as applicable to the unearned portion of the premium on 2
policies terminated by either the insured or the insurer. Insurers with an 3
annual liability of less than one thousand dollars ($1,000) for each of the 4
previous two (2) calendar years may report and remit to the Department of 5
Revenue all premium surcharge moneys collected on a calendar year basis on 6
or before the twentieth day of January of the following calendar year. The 7
funds derived from the premium surcharge shall be deposited in the State 8
Treasury, and shall constitute a fund allocated for the uses and purposes of the 9
Firefighters Foundation Program fund, KRS 95A.220 and 95A.262, the EMS 10
Professionals Foundation Program fund, Section 2 of this Act, and the Law 11
Enforcement Foundation Program fund, KRS 15.430. 12
(b) Effective July 1, 2019, the surcharge rate in paragraph (a) of this subsection 13
shall only be adjusted by an Act of the General Assembly, and the adjusted 14
rate shall be applied beginning ninety (90) days after the effective date of the 15
Act. 16
(2) Within five (5) days after the end of each month, all insurance premium surcharge 17
proceeds deposited in the State Treasury as set forth in this section shall be paid by 18
the State Treasurer into the Firefighters Foundation Program fund trust and agency 19
account, the EMS Professionals Foundation Program fund trust and agency 20
account, and the Law Enforcement Foundation Program fund trust and agency 21
account. The amount paid into each account shall be proportionate to each fund's 22
respective share of the total deposits, pursuant to KRS 42.190. [Moneys deposited 23
to the Law Enforcement Foundation Program fund trust and agency account shall 24
not be disbursed, expended, encumbered, or transferred by any state official for 25
uses and purposes other than those prescribed by KRS 15.410 to 15.500, except that 26
beginning with fiscal year 1994-95, through June 30, 1999, moneys remaining in 27 UNOFFICIAL COPY 25 RS BR 1000
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the account at the end of the fiscal year in excess of three million dollars 1
($3,000,000) shall lapse. On and after July 1, 1999, moneys in this account shall not 2
lapse. Money deposited to the Firefighters Foundation Program fund trust and 3
agency account shall not be disbursed, expended, encumbered, or transferred by any 4
state official for uses and purposes other than those prescribed by KRS 95A.200 to 5
95A.300, except that beginning with fiscal year 1994-95, through June 30, 1999, 6
moneys remaining in the account at the end of the fiscal year in excess of three 7
million dollars ($3,000,000) shall lapse, but moneys in the revolving loan fund 8
established in KRS 95A.262 shall not lapse. On and after July 1, 1999, ]Moneys in 9
this account shall not lapse. 10
(3) Insurance premium surcharge funds collected from the policyholders of any 11
domestic mutual company, cooperative, or assessment fire insurance company shall 12
be deposited in the State Treasury, and shall be paid monthly by the State Treasurer 13
into the Firefighters Foundation Program fund trust and agency account as provided 14
in KRS 95A.220 to 95A.262. However, insurance premium surcharge funds 15
collected from policyholders of any mutual company, cooperative, or assessment 16
fire insurance company which transfers its corporate domicile to this state from 17
another state after July 15, 1994, shall continue to be paid into the Firefighters 18
Foundation Program fund, the EMS Professionals Foundation Program fund, and 19
the Law Enforcement Foundation Program fund as prescribed. 20
(4) No later than July 1 of each year, the Department of Insurance shall provide the 21
Department of Revenue with a list of all Kentucky-licensed property and casualty 22
insurers and the amount of premium volume collected by the insurer for the 23
preceding calendar year as set forth on the annual statement of the insurer. No later 24
than September 1 of each year, the Department of Revenue shall calculate an 25
estimate of the premium surcharge due from each insurer subject to the insurance 26
premium surcharge imposed pursuant to this section, based upon the surcharge rate 27 UNOFFICIAL COPY 25 RS BR 1000
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imposed pursuant to this section and the amount of the premium volume for each 1
insurer as reported by the Department of Insurance. The Department of Revenue 2
shall compare the results of this estimate with the premium surcharge paid by each 3
insurer during the preceding year and shall provide the Legislative Research 4
Commission, the Kentucky Fire Commission, the Kentucky Board of Emergency 5
Medical Services, the Kentucky Law Enforcement Council, and the Department of 6
Insurance with a report detailing its findings on a cumulative basis. In accordance 7
with KRS 131.190, the Department of Revenue shall not identify or divulge the 8
confidential tax information of any individual insurer in this report. 9
(5) The insurance premiums surcharge provided in this section shall not apply to 10
premiums collected from the following: 11
(a) The federal government; 12
(b) Resident educational and charitable institutions qualifying under Section 13
501(c)(3) of the Internal Revenue Code; 14
(c) Resident nonprofit religious institutions for real, tangible, and intangible 15
property coverage only; 16
(d) State government for coverage of real property; or 17
(e) Local governments for coverage of real property. 18
(6) Pursuant to the Non-Admitted and Reinsurance Reform Act of 2010, Title V, 19
Subtitle B, of the Dodd-Frank Wall Street Reform and Consumer Protection Act, 20
Pub. L. No. 111-203, the insurance premium surcharge on non-admitted insurance 21
for multistate risks shall be exempt from the provisions of this section but shall be 22
subject to the provisions of KRS 304.10-180. 23