---
title: HB 1464. 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/hb1464
cite_as: HB 1464, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1464
md_url: https://georgiacommons.org/bills/2025-2026/hb1464.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1464/text
source_url: https://www.legis.ga.gov/legislation/73692
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/hb1464.md?full=1
bill_number: HB 1464
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
- William Werkheiser
- Dewey McClain
- El-Mahdi Holly
- Lisa Campbell
- Samuel Park
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1464/2025
upstream_id: 2124820
summaries_model: claude-sonnet-5
topic_tags:
- worker classification
- 1099 forms
- labor law
- Department of Labor
- employee rights
---
# HB 1464. 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 1464
By: Representatives Kendrick of the 95th, Werkheiser of the 157th, McClain of the 109th,
Holly of the 116th, Campbell of the 35th, 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
Internal Revenue Service Form 1099 tax returns filed by employers located in this state on
behalf of an employee of such employer. Each year the commission shall select at random
at least 50,000 Internal Revenue Service Form 1099 tax returns to review pursuant to this
Code section.
(b) The commission established in subsection (a) of this Code section shall validate any
Internal Revenue Service Form 1099 tax return pursuant to such subsection that accurately
reports an employee's employment status with his or her 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 inside the Department of Labor to randomly audit at least 50,000 IRS 1099 tax forms filed by employers each year and help employees harmed by wrongly filed forms.
### Plain-language summary
Employers sometimes classify workers as independent contractors using IRS Form 1099 instead of as employees, which can affect benefits, tax withholding, and legal protections. This bill sets up a new commission, working with the Georgia Department of Labor, to check whether these 1099 filings are accurate.
Each year the commission would randomly select at least 50,000 Form 1099 tax returns filed by Georgia employers on behalf of their workers and review them. If a return correctly reflects a worker's true employment status and eligibility, the commission validates it. If the commission finds an employer filed an invalid 1099 for a worker, meaning the worker was misclassified, the commission must connect that worker to whatever remedies are available under federal law. The bill does not create new state penalties or new remedies itself; it relies on existing federal law for relief.
### What it does
- Creates a new commission under the Georgia Department of Labor to annually review Form 1099 tax filings made by employers on behalf of workers.
- Requires the commission to randomly select and review at least 50,000 Form 1099 returns each year.
- Directs the commission to validate 1099 returns that accurately state a worker's employment status and eligibility.
- Requires the commission to connect workers to remedies available under federal law when an employer is found to have filed an invalid 1099 on their behalf.
### Who it affects
Georgia employers who classify workers using IRS Form 1099, workers who may have been misclassified as independent contractors, and the Georgia Department of Labor, which must establish and support the new review commission.
### Why it matters
Workers wrongly classified 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 practice, giving misclassified workers a path to federal remedies, though it creates no new Georgia-specific penalty or benefit.
### Key provisions
- New Code section 34-2-17(a) requires the Commissioner of Labor to establish a commission working with the Department of Labor to review Form 1099 filings and mandates review of at least 50,000 randomly selected returns per year.
- Subsection (b) requires the commission to validate 1099 returns that accurately reflect a worker's employment status and eligibility.
- Subsection (c) requires the commission to provide employees with all remedies available under federal law if it finds an employer filed an invalid 1099 on their behalf.
- Section 2 repeals any conflicting laws.
## Status
- Status: Introduced (2026-02-25)
- Last action: House Second Readers (2026-03-03)
- Sponsors: Dar'shun Kendrick, William Werkheiser, Dewey McClain, El-Mahdi Holly, Lisa Campbell, Samuel Park
- Official page: https://www.legis.ga.gov/legislation/73692
> The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb1464.md?full=1