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Bill Summary · HB 148

Summary of HB 148 (2026RS) — AN ACT relating to the use of sick leave by school district personnel (Kentucky)

Purpose and intent

HB 148 aims to reorganize and expand sick leave policies for school district personnel in Kentucky, with a strong emphasis on:
- ensuring paid sick leave for teachers and full-time employees,
- creating structured mechanisms for extra leave (sick leave banks and donation programs),
- protecting income during certain leave scenarios (e.g., assault, maternity, catatstrophic events),
- outlining retirement-related treatment of unused sick leave (including state-funded actuarial costs),
- and enhancing reporting and coordination with relevant retirement systems.

Key provisions and changes

  • Baseline sick leave: Each district must provide at least 10 days of sick leave per school year for teachers and full-time employees, with salary protection.

  • Use of sick leave:

    • Sick leave can be used for personal illness, to care for an ill immediate family member, or for mourning an immediate family member.
    • Additional use for religious observances is allowed with advance notice and a personal statement.
    • Accrued sick leave carries over year to year without limit.

  • Assault-related leave and income protection:

    • If an assault occurs while performing duties, districts coordinate with workers’ compensation and other benefits to maintain income for up to one year.
    • The district may cover salary differences between regular pay and workers’ compensation, plus premiums for health insurance and retirement contributions during this period, subject to coordination limits so total income does not exceed 100% of salary.
    • The Commonwealth (via KDE) provides certain employer contributions during this period.

  • Sick leave banks and donation programs:

    • Districts may adopt a sick leave bank and donation program.
    • Donors may contribute excess sick leave (beyond 15 days) to colleagues in need, subject to limits and district policy.
    • Donations may be used for medically certified illnesses or catastrophic property losses, after exhaustion of other leave, and with recipient certification.

  • Maternity/paternity leave:

    • A teacher/employee may use up to 30 days of sick leave following birth/adoption; more days require physician verification.
    • By July 1, 2030, districts must establish a policy providing up to 30 paid maternity leave days, to be used before other leave. Unused maternity leave does not transfer to sick leave and expires on return to work.

  • Unused sick leave compensation at retirement or death:

    • Districts may compensate unused sick leave at retirement or death, up to 30% of final salary.
    • Payment treatment varies by retirement system membership type; certain payments may be allocated to retirement calculations or supplemental benefits as applicable.
    • State actuarial funding is proposed for the costs of unused leave recognized as payable, with a phased approach starting from unused balances as of June 30, 2025.

  • Reporting and transparency:

    • Districts must annually report sick leave balances and related details to the Teachers’ Retirement System (TRS).
    • Districts must provide information about their sick leave policies applicable to TRS members.

  • Credit for prior transfers:

    • Employees who transferred between DOE and districts after July 15, 1981 retain credit for unused sick leave for purposes described in this section.

Who is affected

  • Public school teachers and full-time school district employees in Kentucky.
  • District boards of education (through policy adoption and administration of sick leave programs).
  • The Kentucky Department of Education (KDE) for coordination during assault-related leave and for employer contributions to health insurance and retirement during such leave.
  • The Teachers’ Retirement System (TRS) for reporting requirements and actuarial cost management.
  • Retirements and death benefit recipients who participate in unused sick leave compensation.

Procedural and timeline aspects

  • The act outlines several timelines:
    • By July 1, 2030, districts must establish a policy for up to 30 paid maternity leave days.
    • Ongoing annual reporting to TRS beginning in the 2025 fiscal year.
    • Actuarial cost funding and cost-sharing arrangements to be implemented with specified responsibilities between state and local districts.

Notes

  • The bill is structured to preserve and supplement earned sick leave while adding protective measures in injury, maternity, and disaster scenarios.
  • It introduces optional programs (sick leave banks and donations) and aligns with retirement benefits and benefits coordination to ensure no loss of income from work time lost due to covered events.

Compiled from official sources — confirm details with the bill’s official record.

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