KY HB172

Adds a new statutory definition of "expenditure" as any payment, contribution, loan, or promise of money for goods, materials, services, or facilities to support or oppose a candidate or ballot question, with expenditures considered made when the obligation occurs

Prohibits candidates, committees, and contributing organizations from making expenditures to intermediaries or subcontractors for the purpose of paying another person; requires all expenditures be made directly to providers of goods or personal services

Amends the definition of "tax-exempt organization" to clarify that 26 U.S.C. sec. 527 political organizations are not treated as tax-exempt organizations under Kentucky campaign finance law

Makes technical amendments to update subsection cross-references throughout KRS 121.150 and adds gender-neutral language ("or her") to provisions regarding solicitations to state employees