Establishes earnings tax opportunity zones

HB 499 creates "earnings tax opportunity zones" within distressed communities that already impose an earnings tax. Starting in 2026, it exempts from that tax: salaries/wages earned by residents or workers within these zones, and net profits from businesses operating there. The bill requires communities to publish maps of these zones online and excludes areas overlapping the NGA West campus in St. Louis. It directly affects residents and businesses located in designated opportunity zones within qualifying distressed communities. The policy change provides a tax incentive to encourage economic activity in targeted areas.