2026 Regular Session
HB 452
AN ACT relating to individual income tax and declaring an emergency.
Introduced
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- Passed House
- Passed Senate
- To Governor
- Became Law
Bill overview
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
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Primary sponsor
Patrick Flannery
HouseKYRepublicanDistrict 96
Cosponsors
Al Gentry
HouseKYDemocratDistrict 46
Deanna Gordon
HouseKYRepublicanDistrict 81
John Hodgson
HouseKYRepublicanDistrict 36
Mitch Whitaker
HouseKYRepublicanDistrict 94
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