KY HB495

100% of wages for employees "associated with" a corporate office (working 15%+ of workdays there or relying on its centralized systems) must be apportioned to the local government where the corporate office is located for occupational license fee purposes, regardless of where remote work is performed

Corporate offices qualifying under this rule must either have 50+ associated employees on average or have been established through a local government incentive agreement offering tax incentives, infrastructure, or land conveyances

State government employees' wages are similarly apportioned 100% to the local government where their assigned state office is located, regardless of remote work location

Employees may claim prorated refunds for days physically worked outside the taxing jurisdiction; local governments must process refund claims within 90 days and establish procedures requiring work location documentation and employer verification

Applies only to incentive agreements entered into or amended on or after the Act's effective date; amends KRS 67.780 to allow withholding amounts to be subject to the new apportionment rules