Create a new section of KRS Chapter 77 to define "environmental audit" and to provide that a person or facility subject to the requirements of KRS Chapter 77 that performs an environmental audit according to the requirements of KRS 224.1-040 shall be entitled to all of the benefits, privileges, and protections afforded by that section; amend KRS 224.1-040 to allow facilities regulated by air pollution control districts established under KRS Chapter 77 to avail themselves of the same environmental audit process available to facilities regulated by the Energy and Environment Cabinet under KRS Chapter 224; allow owners or operators of facilities regulated by air pollution control boards under KRS Chapter 77 to make voluntary disclosures as a result of the findings of an environmental audit; create an environmental audit privilege to protect the confidentiality of communications relating to voluntary internal environmental audits of facilities regulated under KRS Chapter 77; prohibit an air pollution control district from seeking civil penalties against a facility for a violation of KRS Chapter 77 or the rules, orders, or administrative regulations promulgated thereunder if certain conditions are met.