Regulations Filed by the Finance and Administration Cabinet

​Notifications and Final Regulations

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Copies of the final regulations may be found on the Legislative Research Commission's website.

Proposed Administrative Regulations or Proposed Amendments to Administrative Regulations:

Account Validation Standards

The following new regulation, 200 KAR 38:080 “Account Validation Standards", was filed with the Legislative Research Commission on March 20, 2026. A public hearing is tentatively scheduled for June 24, 2026, at 10:00 a.m., at Kentucky Finance and Administration Cabinet, Office of General Counsel, 200 Mero Street, 5th Floor, Frankfort, Kentucky 40622. All requests to be heard at the public hearing for the regulation listed below must be submitted to Cary Bishop at cary.bishop@ky.gov by 4:30 p.m. on June 17, 2026. If no requests to be heard at the public hearing are received by this deadline, the public hearing WILL BE CANCELED, and a cancellation notice will be posted on this site. 

If you do not wish to be heard at the public hearing, you may still submit written comments on the proposed administrative regulation. Written comments shall be accepted until 11:59 p.m. on June 30, 2026. Written comments should be submitted to Cary Bishop at cary.bishop@ky.gov.

In addition to the link below, the regulation may be accessed on the Legislative Research Commission website.  

200 KAR 38_080 Account Validation Standards file stamped.pdf

Additionally, a companion emergency regulation, 200 KAR 38:080E “Account Validation Standards", was filed with the Legislative Research Commission on March 20, 2026. A public hearing is tentatively scheduled for May 27, 2026, at 10:00 a.m., at Kentucky Finance and Administration Cabinet, Office of General Counsel, 200 Mero Street, 5th Floor, Frankfort, Kentucky 40622. All requests to be heard at the public hearing for the regulation listed below must be submitted to Cary Bishop at cary.bishop@ky.gov by 4:30 p.m. on May 20, 2026. If no requests to be heard at the public hearing are received by this deadline, the public hearing WILL BE CANCELED, and a cancellation notice will be posted on this site. 

If you do not wish to be heard at the public hearing, you may still submit written comments on the proposed administrative regulation. Written comments shall be accepted until 11:59 p.m. on May 29, 2026. Written comments should be submitted to Cary Bishop at cary.bishop@ky.gov.

In addition to the link below, the regulation may be accessed on the Legislat​ive Research Commission website.  ​

200 KAR 38_080E Account Validation Standards file stamped.pdf

Computation of income; estates and trusts

The following regulation, 103 KAR 19:010 “Computation of income; estates and trusts.", was filed with the Legislative Research Commission on January 13, 2026

A public hearing was tentatively scheduled for March 25, 2026, but there were no requests to be heard as of March 18, 2026, five (5) working days prior to the scheduled date, so this hearing has been cancelled.

If you do not wish to be heard at a public hearing, you may still submit written comments on the proposed administrative regulation. Written comments shall be accepted until 11:59 p.m. on March 31, 2026. Written comments should be submitted to Gary Morris at DORTAXPOLICY@ky.gov.​

In addition to the link below, the regulation may be accessed on the Legislative Research Commission website.

103 KAR 19.010. Computation of income - estates and trusts. FILED 1.13.26.pdf