Kentucky House Bill 452: AN ACT relating to individual income tax and declaring an emergency.

Kentucky · 2026 Regular Session

What it does

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.

Latest action

to Appropriations & Revenue (H) (2026-01-29)

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