From the Super Mario Wiki
KP Paratroopa is a Paratroopa that has dyed its shell yellow. It is the winged variety of KP Koopas, which are yellow-shelled Koopa Troopas. Only one KP Paratroopa has been encountered by Mario, as part of the Glitz Pit fighter team, the KP Koopas, led by KP Pete (who isn't actually as strong as his KP Paratroopa teammate). Other than its coloration, a KP Paratroopa is the same as a normal Paratroopa - it has no special abilities.
If Goombella uses her Tattle ability on the KP Paratroopa after it has been grounded, it will still give Tattle information for the KP Paratroopa; whereas all other types of Paratroopas, Parabuzzies and Spiky Parabuzzies give Tattle information on the grounded version of the enemy if Tattled after having their wings removed.
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