US Taxes: Local

Tax and Garnishment Tables – Notice 2025-18

Version
Notice 2025-18
Release Date
11/22/2025
ft:lastEdition
2025-11-18

Kentucky - Boone County Development Area #1 TIF Assessment Tax Terminated [Effective September 20, 2025]

Boone County KY terminated the Boone County Development Area #1 TIF tax as of 09/20/2025. This may require wage adjustments or refunds if the tax was not stopped already. These taxes would have had to be manually added. They will no longer continue to accumulate wages or withhold taxes. GPTCI-80928

https://boonecountyky.org/departments/occupational_licensing/ordinance_regulations.php

Kentucky - New additional jurisdiction for Henderson County [Effective January 1, 2026]

Kentucky - A second jurisdiction has been created for Henderson County due to a special provision for a specific Henderson County facility. The tax rate will be 0.5% for occupational tax. This is specific for a group of Union County employees being transferred to the new facility and a Henderson County resolution. This second jurisdiction will not be located. Therefore the jurisdiction will need to be manually added to in the Payroll>Tax Definitions>Employee Payroll Tax to those employees affected. GPTCI-75894

USA – 00210438-051 Henderson County – Discounted Rate - Employee Occupational Tax