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MI HB4324
Bill
Status
4/16/2025
Primary Sponsor
Brenda Carter
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AI Summary
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Requires the state income tax instruction booklet, starting with the 2025 tax year, to include a page explaining the rules and factors used to classify individuals as employees versus independent contractors
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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 Attorney General's office for reporting suspected payroll fraud and worker misclassification
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Requires the Department of Treasury to post the employee/independent contractor classification information on its official website
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Directs the department to send a notice to each payee listed on Form 1099-MISC filings explaining worker classification rules and providing contact information for reporting suspected misclassification
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Sponsored by Rep. B. Carter and 17 co-sponsors, referred to the Committee on Economic Competitiveness on April 16, 2025
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 to certain taxpayers. Amends sec. 471 of 1967 PA 281 (MCL 206.471) & adds sec. 707a.
State agencies (existing): treasury
Last Action
Bill Electronically Reproduced 04/16/2025
4/17/2025