Introduced February 25, 2026
HB758
Log in to followAN 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…
Plain-language summary
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
Primary Sponsor
Stephanie Dietz
Representative · House District 065
Bill Text Versions
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