Introduced

Passed Senate

Passed House

Became law

Adjourned sine die. The bill was pending when the session ended, so it did not pass.

Last action · February 24, 2026

To Committee On Committees (S)

Introduced February 24, 2026

Senate

Adjourned Sine Die

2026 Regular Session

SB237

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…

Accountants Business Entities And Organizations Charter County Government Cities Consolidated Local Governments Contracts Counties Counties, Urban Economic Development Fees Licensing Local Government Occupations and Professions Short Titles and Popular Names State Employees Taxation Unified Local Governments Wages and Hours Workforce

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This bill changes how local occupational license fees are calculated and collected from businesses that have corporate offices or employees working in multiple locations. It sets rules for how employee wages are assigned to specific local governments for tax purposes, and it allows workers or employers to claim refunds for fees paid on work that was physically performed outside a local government's jurisdiction. The bill also applies these rules to certain economic development agreements going…

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