HB1464: HB1464 Labor, Department of; review and validate employment status of 1099 tax returns filed by employers on behalf of employees; establish a commission

26 LC 64 0083 House Bill 1464 By: Representatives Kendrick of the 95 th, Werkheiser of the 157 th, McClain of the 109 th, 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 to1 Department of Labor, so as to establish a commission to review and validate the employment2 status of 1099 tax returns filed by employers on behalf of empl oyees; to provide for the3 commission to provide available remedies to employees impacted by an invalid filing of such4 tax returns; to provide for related matters; to repeal conflicting laws; and for other purposes.5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:6 SECTION 1.7 Chapter 2 of Title 34 of the Official Code of Georgia Annotated, relating to Department of8 Labor, is amended by adding a new Code section to read as follows:9 "34-2-17.10 (a) The Commissioner of Labor shall establish a commission, which shall be supported by11 and work in collaboration with the Department of Labor, to conduct an annual review of12 Internal Revenue Service Form 1099 tax returns filed by employers located in this state on13 behalf of an employee of such employer. Each year the commission shall select at random14 at least 50,000 Internal Revenue Service Form 1099 tax returns to review pursuant to this15 Code section.16 H. B. 1464 - 1 - 26 LC 64 0083 (b) The commission established in subsection (a) of this Code section shall validate any17 Internal Revenue Service Form 1099 tax return pursuant to such subsection that accurately18 reports an employee's employment status with his or her employer and that such employee19 is eligible for such tax return.20 (c) If the commission establishes that an employer filed an in valid Internal Revenue21 Service Form 1099 tax return on behalf of an employee, the commission shall provide to22 such employee all remedies available under federal law."23 SECTION 2.24 All laws and parts of laws in conflict with this Act are repealed.25 H. B. 1464 - 2 -