GA HB1464

Commissioner of Labor must establish a commission to conduct annual reviews of IRS Form 1099 tax returns filed by Georgia employers to verify proper worker classification

Commission required to randomly select and review at least 50,000 Form 1099 tax returns each year

Commission will validate 1099 filings that accurately reflect the worker's true employment status and eligibility for such tax treatment

When an employer is found to have filed an invalid 1099 for a worker who should have been classified as an employee, the commission must provide the affected worker with all remedies available under federal law