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GA HB1377

Bill

Status

Engrossed

3/4/2022

Primary Sponsor

James Burchett

Click for details

Origin

House of Representatives

2021-2022 Regular Session

AI Summary

  • Any person may file a civil action seeking injunctive relief against a non-governmental employer that fails to properly deduct and withhold income taxes from employee wages or otherwise fails to comply with income tax duties under Georgia Code Chapter 48-7
  • Plaintiffs are not required to demonstrate special or irreparable damage in order to bring suit against a noncompliant employer
  • Temporary restraining orders and preliminary injunctions may be issued before a final determination on the merits, provided the plaintiff posts a proper bond against damages for an injunction improvidently granted
  • Courts are required to award costs, expenses of litigation, and reasonable attorneys' fees to the prevailing party in any civil action brought under this provision
  • Adds new Code Section 48-7-7 to Article 1 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated

Legislative Description

Income tax; equitable relief regarding failure of employers to comply with revenue provisions regarding employees; authorize private causes of action

Last Action

Senate Read Second Time

3/29/2022

Committee Referrals

Judiciary3/8/2022
Judiciary2/22/2022

Full Bill Text

No bill text available