AN ACT relating to occupational license fees.

Summary

The bill directs that 100% of wages for employees tied to a corporate office that has an economic‑development incentive be apportioned to the local government where that office is located, regardless of where the employee actually works. It also creates a refund process for employees who work outside that jurisdiction and updates withholding rules. The measure aims to protect local revenue from businesses that receive tax incentives.

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