AN ACT relating to individual income tax and declaring an emergency.

This bill would change Kentucky's individual income tax rules to exclude certain tips and overtime pay from being counted as taxable income, matching treatment established in federal tax law. It is marked as retroactive, meaning the changes could apply to income already earned before the bill passed. It has been declared an emergency, which would allow it to take effect sooner than a typical new law. Who it may affect: workers who earn tips or overtime pay, such as those in food service, hospitality, healthcare, and other hourly wage industries.

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