In Committee
2026 Regular Session
HB452
Log in to followAN ACT relating to individual income tax and declaring an emergency.
Amend KRS 141.010 to define "qualified tips" and "qualified overtime compensation"; amend KRS 141.019 to allow the same treatment of qualified tips in accordance with 26 U.S.C. sec. 224 and qualified overtime compensation in accordance with 26 U.S.C. sec. 225; RETROACTIVE; EMERGENCY.
Introduced: January 21, 2026
Last action: January 29, 2026
To Appropriations & Revenue (H)
Legislative History
Jan 21, 2026 · House
Introduced In House
Jan 21, 2026 · House
To Committee On Committees (H)
Jan 29, 2026 · House
To Appropriations & Revenue (H)
Primary Sponsor
Patrick.Flannery@kylegislature.gov
Co-sponsors (10)
Al.Gentry@kylegislature.gov
Deanna.Gordon@kylegislature.gov
peyton.griffee@kylegislature.gov
vanessa.grossl@kylegislature.gov
john.hodgson@kylegislature.gov
Thomas.Huff@kylegislature.gov
tj.roberts@kylegislature.gov
Scott.Sharp@kylegislature.gov
mitchum.whitaker@kylegislature.gov
Richard.White@kylegislature.gov