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2025 Kentucky Revised Statutes
Chapter 141 - Income taxes
141.528 Short title for KRS 141.500 to 141.528. (See LRC Note below).

Universal Citation:
KY Rev Stat § 141.528 (2025)
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141.528 Short title for KRS 141.500 to 141.528. (See LRC Note below) KRS 141.500 to 141.528 may be cited as the "Education Opportunity Account Act" or "EOA Act." Effective: June 29, 2021 History: Created 2021 Ky. Acts ch. 167, sec. 19, effective June 29, 2021. Legislative Research Commission Note (12/15/2022). On December 15, 2022, the Kentucky Supreme Court ruled that the Education Opportunity Account Act, KRS 141.500 to 141.528, as enacted in 2021 HB 563 (2021 Ky. Acts ch. 167), "violates the proscription in Section 184 of the Kentucky Constitution on the raising or collecting of 'sum[s]' for 'education other than in common schools'." Commonwealth ex rel. Cameron v. Johnson, et al., 2021-SC-0518-TG.
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