Kentucky legislation · 2026 Regular Session
Kentucky HB758: AN ACT relating to occupational license fees.
Status: In committee, March 4, 2026
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 a refund claim for occupational license fees paid for work physically performed outside of the local government's jurisdiction; establish requirements for refunds; apply the apportionment and refund requirements to incentive agreements entered into on or after January 1, 2001; amend KRS 67.780 to conform; provide that the Act may be cited as the Economic Development Incentive Retention Act.
What the bill says
An act relating to occupational license fees.
From the introduced text:
AN ACT relating to occupational license fees. Be it enacted by the General Assembly of the Commonwealth of Kentucky: SECTION 1. A NEW SECTION OF KRS CHAPTER 91A IS CREATED TO READ AS FOLLOWS: (1) As used in this section: (a) "Associated with" means an employee: 1. Works an average of thirty percent (30%) or more of his or her workdays during the calendar year within the corporate office; and 2. Performs remote work that requires continuous or material reliance on centralized technological systems or operational assets that are located within the corporate office; (b) "Corporate office" means the office, located within the Commonwealth of Kentucky, where a business's officers or other management staff direct, control, or coordinate all or a portion of the business's business activities, and the and 2. Has an average of one thousand (1,000) or more employees associated with the corporate office during the calendar year; (c) "Incentive agreement" means a written agreement between a local government and a business entered into on or after January 1, 2001, that includes occupational license fee incentives, infrastructure improvements, land conveyance, or other economic inducements to operate the business's corporate office within the jurisdiction of the local government; (d) "Local government" means a city, urban-county government, charter county government, consolidated local government, or unified local government located within the …
Sponsors
- Stephanie Dietz (R, HD-065) · primary sponsor
Latest actions
- : to Local Government (H)
- : to Committee on Committees (H)
- : introduced in House
Subjects: Short Titles And Popular Names, Occupations And Professions, Fees, Taxation, Wages And Hours, State Employees, Economic Development, Licensing
Common questions
- What is HB758?
- HB758 is a bill in the Kentucky Legislature (2026 Regular Session): AN ACT relating to occupational license fees.
- What does HB758 do?
- In its own words: An act relating to occupational license fees.
- What is the status of HB758?
- In committee as of March 4, 2026. Latest action: to Local Government (H) (March 4, 2026).
- Who sponsored HB758?
- Stephanie Dietz (R, HD-065).
- Where is the official record for HB758?
- On the Kentucky Legislature website: https://apps.legislature.ky.gov/record/26rs/hb758.html
Source: official Kentucky record. Tracked by Delilah, AI for legislation across all 50 states and Congress.