Introduced
Passed House
Passed Senate
Became law
Adjourned sine die. The bill was pending when the session ended, so it did not pass.
Last action · March 4, 2026
To Local Government (H)

Introduced February 25, 2026

House
Adjourned Sine Die
2026 Regular Session

AN ACT relating to occupational license fees.

Short title: Economic Development Incentive Retention Act

Create a new section of KRS Chapter 91A to define terms; require 100% of the wages of an employee associated with the corporate office to be apportioned to the local government where the corporate office is located; exclude wages for work performed at a satellite office; require 100% of the wages of an employee assigned to a state government office to be apportioned to the local government where the state government office is located; allow…

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This bill sets rules for how local governments can collect occupational license fees from employees, particularly those working at corporate offices or state government offices. It also allows workers to request refunds for fees paid on wages earned while physically working outside a local government's jurisdiction. The changes would apply to economic development incentive agreements going back to January 1, 2001. Who it may affect: employees who work across multiple locations, businesses with corporate offices, state government workers, and local governments that collect occupational license fees.

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Legislative History

Feb 25, 2026 · House
Introduced In House
Feb 25, 2026 · House
To Committee On Committees (H)
Mar 4, 2026 · House
To Local Government (H)

Primary Sponsor

View profile
Portrait of Stephanie Dietz

Stephanie Dietz

Representative · House District 065

Primary sponsor
stephanie.dietz@kylegislature.gov

Bill Text Versions

Introduced (original)

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