· KY legislature · 2026RS

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

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

Peyton Griffee (R-KY)

Introduced

2026-01-21

Policy area

Taxation

Latest action

to Appropriations & Revenue (H)