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GA HB267
Bill
Status
Introduced
2/7/2023
Primary Sponsor
Tyler Smith
Click for details
AI Summary
- Creates a private right of action allowing aggrieved persons to sue non-governmental employers who fail to properly deduct and withhold income taxes from wages or otherwise fail to comply with income tax duties under Georgia Code Chapter 48-7
- Permits plaintiffs to seek injunctive relief to compel employer compliance, without requiring a showing of special or irreparable damage
- Allows courts to issue temporary restraining orders and preliminary injunctions before a final determination on the merits, provided the plaintiff executes a proper bond against damages for an improvidently granted injunction
- Requires courts to award costs, expenses of litigation, and reasonable attorneys' fees to the prevailing party in any civil action brought under this new 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; failure of employers to comply with revenue provisions regarding employees; authorize private causes of action for equitable relief
Last Action
House Committee Favorably Reported By Substitute
2/16/2024
Committee Referrals
Judiciary2/8/2023
Full Bill Text
No bill text available