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AL HB408
Bill
Status
4/7/2021
Primary Sponsor
Wes Kitchens
Click for details
AI Summary
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Requires employers and state agencies to use the IRS test enumerated in Rev. Rul. 87-41, 1987-1 C.B. 296 (as amended) when determining employment status for employee benefits, protections, and tax liability purposes.
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Mandates application of the safe harbor provided in Section 530 of the Revenue Act of 1978, Public Law 95-600 (as amended and extended by subsequent Congressional acts) in employment status determinations.
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Exempts workers' compensation determinations from the requirements of this act, leaving state workers' compensation laws unaffected.
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Becomes effective on the first day of the third month following passage and approval by the Governor.
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Passed by House on March 11, 2021 and Senate on April 6, 2021.
Legislative Description
Employment, employers and state agencies, required to follow specified federal requirements to determine whether a worker is an employee for purposes of benefits and tax liabilities,exception for workers' compensation
Employment
Last Action
Delivered to Governor at 2:45 p.m. on April 7, 2021.
4/7/2021