Kentucky · 2026 Regular Session · Bill
HB 452: AN ACT relating to individual income tax and declaring an emergency.
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
HB 452 is a bill introduced in the Kentucky House on January 21, 2026. According to its official title, it concerns: AN ACT relating to individual income tax and declaring an emergency. Primary sponsor: Patrick Flannery (Republican), Al Gentry (Democratic), Deanna Gordon (Republican), Peyton Griffee (Republican), Vanessa Grossl (Republican), John Hodgson (Republican), Thomas Huff (Republican), T.J. Roberts (Republican), Scott Sharp (Republican), Mitch Whitaker (Republican), Richard White (Republican). Most recent recorded action (January 29, 2026): to Appropriations & Revenue (H).
Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written
Official summary
Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.
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
Sponsors by party (alphabetical): Democratic 1 · Republican 10
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Patrick Flannery | Primary sponsor | Republican | House | 96 |
| Al Gentry | Primary sponsor | Democratic | House | 46 |
| Deanna Gordon | Primary sponsor | Republican | House | 81 |
| Peyton Griffee | Primary sponsor | Republican | House | 26 |
| Vanessa Grossl | Primary sponsor | Republican | House | 88 |
| John Hodgson | Primary sponsor | Republican | House | 36 |
| Thomas Huff | Primary sponsor | Republican | House | 49 |
| T.J. Roberts | Primary sponsor | Republican | House | 66 |
| Scott Sharp | Primary sponsor | Republican | House | 100 |
| Mitch Whitaker | Primary sponsor | Republican | House | 94 |
| Richard White | Primary sponsor | Republican | House | 99 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- to Appropriations & Revenue (H)
- to Committee on Committees (H)
- introduced in House