HB1455: HB1455 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 0075 House Bill 1455 By: Representatives Kendrick of the 95 th, McClain of the 109 th, Campbell of the 35 th, 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 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 all Internal Revenue Service Form 1099 tax returns filed by any employer located in this13 state on behalf of an employee of such employer.14 (b) The commission established in subsection (a) of this Code section shall validate any15 such Internal Revenue Service Form 1099 tax return that accurately reports an employee's16 H. B. 1455 - 1 - 26 LC 64 0075 employment status with such employer and that such employee is eligible for such tax17 return.18 (c) If the commission establishes that an employer filed an in valid Internal Revenue19 Service Form 1099 tax return on behalf of an employee, the commission shall provide to20 such employee all remedies available under federal law."21 SECTION 2.22 All laws and parts of laws in conflict with this Act are repealed.23 H. B. 1455 - 2 -