| Last Action | 03/29/22: recommitted to Appropriations & Revenue (H) |
|---|---|
| Title | AN ACT relating to wage assessments for remote workers. |
| Bill Documents | Introduced |
| Bill Request Number | 2179 |
| Sponsors | R. Webber, B. McCool |
| Summary of Original Version | Create a new section of KRS Chapter 141 to allow wage assessment incentives of 4 percent to go to an eligible company for the recruitment and retainment of remote workers; provide that the eligible company must make an investment of $10 million dollars in up-front investment; apply to taxable years beginning on or after January 1, 2022; require reporting by the Department of Revenue; amend KRS 131.190 to conform. |
| Index Headings of Original Version |
Taxation - Remote workers, wage assessment, recruitment to Kentucky Wages and Hours - Wage assessment, remote workers, recruitment to Kentucky Workforce - Remote workers, wage assessment, recruitment to Kentucky |
| Jump to Proposed Amendments | House Committee Substitute 1 |
| 03/01/22 |
|
|---|---|
| 03/14/22 |
|
| 03/16/22 |
|
| 03/18/22 |
|
| 03/21/22 |
|
| 03/29/22 |
|
| Amendment | House Committee Substitute 1 |
|---|---|
| Summary | Retain original provisions; redefine "remote worker" to include an individual who accepts employment with a Kentucky-based employer upon relocating to this state; add that the wage assessment shall continue if the remote worker begins employment with the Kentucky-based company; increase salary requirements of the remote worker to $50,000, and establish that the Commonwealth has the option to cease the wage assessment for the remote worker after five years for a sum equal to eight times the amount of the previous taxable year's wage assessment for that remote worker. |
| Index Headings |
Taxation - Remote workers, wage assessment, recruitment to Kentucky Wages and Hours - Wage assessment, remote workers, recruitment to Kentucky Workforce - Remote workers, wage assessment, recruitment to Kentucky |
Last updated: 2/8/2023 2:57 PM (EST)