---
title: HB 1455. Labor, Department of; review and validate employment status of 1099 tax returns filed by employers on behalf of employees; establish a commission
collection: bills
id: 2025-2026/hb1455
cite_as: HB 1455, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1455
md_url: https://georgiacommons.org/bills/2025-2026/hb1455.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1455/text
source_url: https://www.legis.ga.gov/legislation/73635
date: 2026-03-03
status: introduced
corpus_version: bills-2026-09-13
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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omitted: votes and history
omitted_chars: 129
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1455.md?full=1
bill_number: HB 1455
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-02-25
last_action: House Second Readers
sponsors:
- Dar'shun Kendrick
- Dewey McClain
- Lisa Campbell
- Kim Schofield
- Samuel Park
- Mary Ann Santos
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1455/2025
upstream_id: 2124823
summaries_model: claude-sonnet-5
topic_tags:
- worker misclassification
- 1099 tax forms
- Department of Labor
- employment status
- labor law
---
# HB 1455. Labor, Department of; review and validate employment status of 1099 tax returns filed by employers on behalf of employees; establish a commission
## Text
House Bill 1455
By: Representatives Kendrick of the 95th, McClain of the 109th, Campbell of the 35th,
Schofield of the 63rd, Park of the 107th, and others
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 2 of Title 34 of the Official Code of Georgia Annotated, relating to
Department of Labor, so as to establish a commission to review and validate the employment
status of 1099 tax returns filed by employers on behalf of employees; to provide for the
commission to provide available remedies to employees impacted by an invalid filing of such
tax returns; to provide for related matters; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Chapter 2 of Title 34 of the Official Code of Georgia Annotated, relating to Department of
Labor, is amended by adding a new Code section to read as follows:
"34-2-17.
(a) The Commissioner of Labor shall establish a commission, which shall be supported by
and work in collaboration with the Department of Labor, to conduct an annual review of
all Internal Revenue Service Form 1099 tax returns filed by any employer located in this
state on behalf of an employee of such employer.
(b) The commission established in subsection (a) of this Code section shall validate any
such Internal Revenue Service Form 1099 tax return that accurately reports an employee's
employment status with such employer and that such employee is eligible for such tax
return.
(c) 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."
SECTION 2.
All laws and parts of laws in conflict with this Act are repealed.
## Summaries written by Georgia Commons
The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.
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.
### Plain-language summary
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. ยง 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 it 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.
## Status
- Status: Introduced (2026-02-25)
- Last action: House Second Readers (2026-03-03)
- Sponsors: Dar'shun Kendrick, Dewey McClain, Lisa Campbell, Kim Schofield, Samuel Park, Mary Ann Santos
- Official page: https://www.legis.ga.gov/legislation/73635
> The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb1455.md?full=1