Page 1 of 1 LRC 2025-BR382-SB9
COMMONWEALTH OF KENTUCKY FISCAL NOTE STATEMENT
LEGISLATIVE RESEARCH COMMISSION
2025 REGULAR SESSION
MEASURE
2025 BR NUMBER 382 SENATE BILL NUMBER 9
TITLE AN ACT relating to teacher benefit provisions and declaring an emergency.
SPONSOR Senator Jimmy Higdon
FISCAL SUMMARY
STATE FISCAL IMPACT: YES NO UNCERTAIN
OTHER FISCAL STATEMENT (S) THAT MAY APPLY: ACTUARIAL ANALYSIS
LOCAL MANDATE CORRECTIONS IMPACT HEALTH BENEFIT MANDATE STATE
EMPLOYEE HEALTH PLAN IMPACT
APPROPRIATION UNIT(S) IMPACTED: Teachers’ Retirement System
FUND(S) IMPACTED: GENERAL ROAD FEDERAL RESTRICTED Teachers’
Retirement System Investment Account
FISCAL ESTIMATES 2024-2025 2025-2026 ANNUAL IMPACT AT FULL
IMPLEMENTATION
REVENUES
EXPENDITURES Indeterminable
NET EFFECT (Indeterminable)
( ) indicates a decrease/negative
PURPOSE OF MEASURE: The purpose of the measure is to require local school districts to
establish a policy providing up to 30 days of paid maternity leave for teachers and employees
that give birth. Additionally, the measure provides that the state will pay the actuarial costs of
Teachers’ Retirement System (TRS) members’ unused sick leave as of June 30, 2025, and up to
12 days more per year thereafter, with the last employer of record paying for the actuarial value
of any additional days that may accrue. The measure also imposes several reporting requirements
on local school districts to provide information to TRS. Additionally, the measure allows
employers to provide up to $1,000 per year for the first five years of contributing service to TRS
as an incentive to attract new employees. Finally, the measure requires an Auditor of Public
Accounts (APA) audit of TRS.
FISCAL EXPLANATION: The majority of the fiscal impacts associated with this measure will
fall to local school districts. The measure requires TRS to pay for a special APA audit,
representing a small indeterminable cost to TRS. The cost of the audit is the only state fiscal
impact associated with the measure.
DATA SOURCE(S): LRC Staff
PREPARER: David Talley NOTE NUMBER : 74 REVIEW: JMR DATE: 2/21/2025