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MI HB6037

Bill

Status

Introduced

4/14/2022

Primary Sponsor

Brenda Carter

Click for details

Origin

House of Representatives

101st Legislature

AI Summary

  • Requires the instruction booklet accompanying annual state income tax returns to include a page explaining rules and factors for classifying individuals as employees or independent contractors, effective for the 2022 tax year and thereafter

  • Mandates the instruction booklet page include contact information for the Michigan Department of Labor and Economic Opportunity's wage and hour division and the Michigan Department of Attorney General for reporting suspected payroll fraud or worker misclassification

  • Requires the Department of Treasury to post the employee/independent contractor classification information and contact details on its official website

  • Directs the Department of Treasury to send notices to each payee listed on Form 1099 documents filed with the department explaining employee versus independent contractor classification rules and providing contact information for reporting misclassification

Legislative Description

Individual income tax: administration; information for taxpayers regarding the classification of an individual as an independent contractor; incorporate in instruction booklet and provide notice of certain taxpayers. Amends sec. 471 of 1967 PA 281 (MCL 206.471) & adds sec. 707a.

State agencies (existing): treasury

Last Action

Bill Electronically Reproduced 04/14/2022

4/26/2022

Committee Referrals

Tax Policy4/14/2022

Full Bill Text

No bill text available