Create a new section of KRS Chapter 39A to establish the East Kentucky State Aid Funding for Emergencies (EKSAFE) fund; amend KRS 39A.305 to provide that moneys in the West Kentucky State Aid Funding for Emergencies (WKSAFE) fund shall carry forward until June 30, 2026; provide that financial assistance to cities, counties, and school districts for realized revenue losses shall be limited to 100% of the lost revenue in fiscal year 2022-2023, 66% of the lost revenue in fiscal year 2023-2024, and 33% of the lost revenue in fiscal year 2024-2025; provide that moneys reimbursed to the Commonwealth after June 30, 2026, shall be deposited into the Budget Reserve Trust Fund; allow the waiver of up to 15 student attendance days for days missed by school districts through January 20, 2023, that are located in the Presidential Declaration of a Major Disaster and impacted by the July 2022 storms and flooding in the eastern Kentucky region; APPROPRIATION; EMERGENCY.