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Kentucky 2026RS

HB 452

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

Source: Open States / PluralUpdated 2026-11-11 12:11:04 UTC.

Official record

Measure details

Jurisdiction
Kentucky
Session
2026RS
Chamber
lower
Classification
bill
Subjects
Effective Dates, Emergency, Retroactive Legislation, Taxation, Taxation, Income--Individual
Introduced / first action
2026-01-21 05:00:00

Source-supplied abstracts

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

Source-supplied history

Actions

  1. to Appropriations & Revenue (H)

    referral-committee
  2. to Committee on Committees (H)

    referral-committee
  3. introduced in House

    introduction

Recorded votes

Roll calls

No recorded vote is supplied for this bill.

When supplied by the API

Related measures

No resolvable related measure is supplied.