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

Introduced

In Committee

Floor

Crossed Over

Passed

Enacted

Overview Bill text 1 History 3 Sponsors

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.

Chamber: House
Introduced: Jan 21, 2026
Last action: Jan 29, 2026 — to Appropriations & Revenue (H)
Session: 2026RS
Momentum: 45 · Moderate

PASSAGE PROBABILITY

1% Unlikely

Why this number

Stage base In Committee — base rate 12%, measured from KY's completed sessions
Momentum -1 45/100 from the pace of recorded action
Time since last action -22 255 days quiet

A transparent scoring model over stage, momentum, recency, sponsorship and recorded votes — not a trained predictor. Treat it as a way to rank attention, not as a forecast.