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HB 452

Kentucky House of Representatives bill in Session 26RS.

Status: in_committee. Latest action: January 29, 2026.

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

Bill ID KY-26RS-HB-452
Session 26RS
Status in_committee
Committee Appropriations & Revenue
House of Representatives in_committee 2026-01-29
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."

Sponsor
Patrick Flannery
Official Source Back to Bills
Actions Timeline
Date Event Detail
2026-01-21 Introduced Bill introduced
2026-01-29 Status in_committee
2026-01-29 Latest Action 01/29/26: to Appropriations & Revenue (H)
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