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Neutral Bill Mar 16, 2026

AN ACT relating to individual income tax exclusions.

Amend KRS 141.010 to define "tips" and "overtime compensation"; amend KRS 141.019 to allow an exclusion from gross income for tax purposes for tips and overtime compensation; amend KRS 141.335 to include tips and overtime compensation amounts on employee withholding statement; amend KRS 131.190 to allow the Department of Revenue to report on the exclusions.

https://legiscan.com/KY/bill/HB26/2025
Bill data from LegiScan, used under CC BY 4.0.
Patrick Flannery State Representative
Taxation Taxation, Income--Individual Reports Mandated Workforce Fiscal Note Labor and Industry Wages and Hours
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