Introduced

Passed House

Passed Senate

Became law

Adjourned sine die. The bill was pending when the session ended, so it did not pass.

Last action · January 29, 2026

To Appropriations & Revenue (H)

Introduced January 21, 2026

House

Adjourned Sine Die

2026 Regular Session

HB452

AN 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.

Effective Dates, Emergency Retroactive Legislation Taxation Taxation, Income--Individual

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This bill would change Kentucky's individual income tax rules to exclude certain tips and overtime pay from being taxed, following similar exclusions in federal tax law. It is written to take effect immediately and apply retroactively, meaning the tax relief could cover income already earned before the bill's passage. Who it may affect: workers who earn tips, such as restaurant and hospitality employees, and workers who receive overtime pay.

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