In November, messengers for the Kentucky Baptist Convention (KBC) met in Cold Spring, KY, to conduct business for the KBC’s annual statewide convention. This business included voting on six resolutions, statements that state the KBC’s position on matters that relate to the church, church ministry, and public policy. Two of those resolutions indicated the KBC’s support for legislation that protects medical conscience rights and legislation that repeals the sales and use tax on church ministries. The KBC includes around 2,400 churches with membership comprising over 700,000 Kentuckians.
Protecting Medical Conscience Rights
The KBC resolution on medical conscience starts by affirming basic principles: that we are all created in the image of God, that a person is born male or female and cannot change that reality, and that every person is worthy of life. The resolution highlights that God gave us our rights, and the right of conscience is included in those rights. Finally, the resolutions states, “we commend Kentucky legislators and public officials who have sought to protect these rights and urge the Kentucky General Assembly to enact comprehensive medical conscience protections that ensure that no healthcare worker, medical student, or institution is coerced into violating sincerely held religious or moral convictions in order to maintain their employment, licensure, or livelihood.”
The Family Foundation has helped lead the charge on the medical conscience issue over multiple sessions. Last session, the bill (SB 132 by Sen. Douglas) got to the very edge of passage. The Senate passed it, and a House committee sent it to the House floor with favorable expression. However, House leadership refused to bring the bill up for a vote, killing it with victory in sight. We are hopeful that the General Assembly will pass medical conscience protections in 2026, giving much-needed protections to those in the medical field.
Ending Sales and Use tax on Church Ministries
The KBC resolution on the church sales and use tax issue begins by referencing the Church’s proper role in society as laid out by Scripture. It then explains the history of church ministries and how recent changes to tax law have created potential burdens for those ministries. The resolution concludes by stating, “we urge the 2026 Kentucky General Assembly to pass legislation eliminating the sales and use tax burden on churches, protecting religious liberty, and ensuring that the church can reach as many people as possible with the good news of Christ free of government interference.”
The Family Foundation uncovered the issue of churches being subject to the sales and use tax after the General Assembly passed HB 8 in 2022. Since that time, we have been working to support legislation that removes the sales and use tax burden on churches and frees pastors and church leaders to focus on their ministries. Last session, HB 37 had 45 total co-sponsors, but the Appropriations and Revenue Committee did not hear the bill. With 2026 being a budget year, we are hopeful that the General Assembly will address this issue.
Other Pro-Family Issues
The KBC also passed several additional resolutions in support of family values and in opposition to pornography. The resolution on family concludes with “we call upon Kentucky and federal governing officials to enact laws and craft policies that promote and protect marriage, incentivize family formation, safeguard unborn life through the abolition of abortion, and remove economic and social barriers to raising children.” And the resolution on banning pornography states, “we urge the United States Congress and the Kentucky legislature to enact comprehensive laws that ban the creation, publication, hosting, and distribution of pornographic content…in the ultimate effort to eradicate pornography nationwide.”
We are thankful for the KBC taking strong stances on these issues. The Family Foundation was honored to recently host a Pastors’ luncheon for 50+ church leaders at the KBC offices, equipping pastors on these issues. When the Church acts as salt and light and uses its voice to promote God-honoring policies, it makes our state and nation a better place to live and raise a family.
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