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Neutral Bill Mar 16, 2026

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.

https://legiscan.com/KY/bill/HB452/2026
Patrick Flannery State Representative Al Gentry State Representative Cosponsor Deanna Gordon State Representative Cosponsor Peyton Griffee State Representative Cosponsor Vanessa Grossl State Representative Cosponsor John Hodgson State Representative Cosponsor Thomas Huff State Representative Cosponsor T.J Roberts State Representative Cosponsor Scott Sharp State Representative Cosponsor Mitch Whitaker State Representative Cosponsor Richard White State Representative Cosponsor
Taxation Taxation, Income--Individual Effective Dates, Emergency Retroactive Legislation
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