Georgia CommonsHB 1464: Labor, Department of; review and validate employment status of 1099 tax returns filed by employers on behalf of employees; establish a commission
Introduced version, the latest LegiScan holds · Last action March 3, 2026 · Introduced
The text as LegiScan holds it, read from the PDF the legislature publishes with its margin line numbers, running heads, and page footers removed. Line breaks are joined into paragraphs here; no word is changed.
Underlined words are what the bill adds to current law and struck-through words are what it removes, as the printed bill shows them.
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.