HB 452 KY
AN ACT relating to individual income tax and declaring an emergency.
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Summary
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.
Sponsors (11)
- P. Flannery Republican · primary
- A. Gentry Democratic · primary
- D. Gordon Republican · primary
- P. Griffee Republican · primary
- V. Grossl Republican · primary
- J. Hodgson Republican · primary
- T. Huff Republican · primary
- T. Roberts Republican · primary
- S. Sharp Republican · primary
- M. Whitaker Republican · primary
- R. White Republican · primary
Action history (3)
- Jan 21, 2026 introduced in House · lower
- Jan 21, 2026 to Committee on Committees (H) · lower
- Jan 29, 2026 to Appropriations & Revenue (H) · lower
Subjects
Effective Dates, EmergencyRetroactive LegislationTaxationTaxation, Income--Individual
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