AR HB1259

Expands the definition of "employee" to include individuals working as independent contractors for an employer, in addition to those defined under Internal Revenue Code Chapter 24

Maintains the existing exclusion for federal or state agency employees performing intelligence or counterintelligence operations when reporting could endanger safety or compromise ongoing operations

Expands the definition of "employer" to include entities that report money paid to independent contract employees on IRS Form 1099-MISC

Amends reporting requirements to allow employers to submit either IRS Form W-4 or Form 1099-MISC for employees, with reports due within 20 days of hire or by two monthly transmissions spaced 12-16 days apart