KY HB758

Requires 100% of wages for employees "associated with" a corporate office (working 30%+ of workdays there and relying on its centralized systems) to be apportioned to the local government where the corporate office is located, regardless of where remote work is performed

Applies to corporate offices with 1,000+ employees that were established through incentive agreements executed on or after January 1, 2001, with the apportionment rules lasting 50 years from the agreement date

Requires 100% of state government employee wages to be apportioned to the local government where their assigned office is located, regardless of remote work location

Allows employees to submit refund claims for occupational license fees paid on days they physically worked outside the taxing jurisdiction, with refunds processed within 90 days and prorated based on percentage of time worked elsewhere

Permits local governments to seek reimbursement from incentive agreement parties for refunds issued when those refunds reduce revenues that were the basis for prior incentive payments