Georgia CommonsHB 1455: Labor, Department of; review and validate employment status of 1099 tax returns filed by employers on behalf of employees; establish a commission
Last action March 3, 2026 · House Second Readers
A Georgia House bill would create a state commission to review and check whether employers correctly file IRS 1099 tax forms for workers, and to help employees who were wrongly classified.
The summaries below were written by an AI model (claude-sonnet-5) from the text of the bill and are not part of it. Quote the text, not the summary. The stored text is the Introduced version, the latest LegiScan holds.
In plain language
Employers sometimes classify workers as independent contractors by filing IRS Form 1099 instead of the standard W-2 form used for employees. Misclassifying a worker this way can deny that worker benefits and protections they would otherwise get as an employee. This bill adds a new section to Georgia's labor law (O.C.G.A. § 34-2-17) directing the Commissioner of Labor to set up a commission that works with the Department of Labor. The commission would conduct an annual review of all Form 1099 tax returns filed by Georgia employers on behalf of their workers. It would confirm whether each 1099 filing correctly reflects the worker's actual employment status and eligibility for that kind of tax form. If the commission finds an employer filed an invalid 1099 for a worker, it must connect that worker with whatever remedies are available under federal law. The bill does not create new state penalties or specify a commission size, membership, or funding source.
What the bill does
- Creates a new commission under the Georgia Department of Labor to annually review IRS Form 1099 filings submitted by employers on behalf of workers in the state.
- Requires the commission to validate whether each 1099 filing accurately reflects a worker's true employment status and eligibility for that filing.
- Directs the commission to connect a worker with available federal remedies whenever it finds an employer filed an invalid 1099 on that worker's behalf.
- Repeals any existing Georgia laws that conflict with this new review process.
Who it affects
Georgia employers who file 1099 tax forms for workers, workers who may have been misclassified as independent contractors instead of employees, and the Georgia Department of Labor, which must stand up and staff the new commission.
Why it matters
Workers wrongly labeled as independent contractors on a 1099 can miss out on benefits and protections tied to employee status. This bill sets up a state-level check on that classification and a path to federal remedies, though it leaves commission structure and enforcement details unspecified.
Key provisions
- Section 1 adds new Code section 34-2-17, requiring the Commissioner of Labor to establish a commission working with the Department of Labor.
- Subsection (a) directs the commission to conduct an annual review of all Form 1099 filings by Georgia employers on behalf of employees.
- Subsection (b) requires the commission to validate 1099 filings that accurately report a worker's employment status and eligibility.
- Subsection (c) requires the commission to provide a worker with all remedies available under federal law if it finds an invalid 1099 filing.
- Section 2 repeals any conflicting Georgia laws but does not specify additional funding, penalties, or commission membership.
From the bill
“If the commission establishes that an employer filed an invalid Internal Revenue Service Form 1099 tax return on behalf of an employee, the commission shall provide to such employee all remedies available under federal law.”
Status timeline
- House Second Readers (House)
- House First Readers (House)
- House Hopper (House)
Sponsors
- Dar'shun Kendrick (D, HD-095)
- Dewey McClain (D, HD-109)
- Lisa Campbell (D, HD-035)
- Kim Schofield (D, HD-063)
- Samuel Park (D, HD-107)
- Mary Ann Santos (D, HD-117)
Topics
- worker misclassification
- 1099 tax forms
- Department of Labor
- employment status
- labor law