HB 452 Kentucky House · 2026 Regular Session

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

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.

Bill status in committee 1 of 4 stages cleared

Introduction

Jan 2026

Committee Review

Floor Vote

Governor

Introduced Jan 21, 2026 Last action Jan 29, 2026

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

3

Key actions

0

Committee

2

Jan 29, 2026

Committee

to Appropriations & Revenue (H)

lower

Jan 21, 2026

Committee

to Committee on Committees (H)

lower

Jan 21, 2026

Introduced

introduced in House

lower

11 primary · 0 co-sponsors

Sponsors

Role

Legislator

Party

State

District

Patrick Flannery