Kentucky Senate Bill 237

---

Sponsorship: Partisan Bill (Republican 1)
Status: Introduced on February 24 2026 - 25% progression, died in committee
Action: 2026-02-24 - to Committee on Committees (S)
Pending: Senate Committee on Committees Committee
Text: Latest bill text (Introduced) [PDF]

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.

AN ACT relating to occupational license fees.

Sen. Gex Williams [R]

Date	Chamber	Action
2026-02-24	Senate	to Committee on Committees (S)
2026-02-24	Senate	introduced in Senate

Type	Source
Summary	https://apps.legislature.ky.gov/record/26RS/sb237.html
Text	https://apps.legislature.ky.gov/recorddocuments/bill/26RS/sb237/orig_bill.pdf