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MO HB461

Bill

Official Source

Status

Introduced

1/12/2015

Primary Sponsor

Kurt Bahr

Click for details

Origin

House of Representatives

2015 Regular Session

AI Summary

  • Taxpayers who receive federal Section 530 relief (Revenue Act of 1978) allowing them to classify workers as independent contractors for federal employment taxes must be granted the same classification for Missouri employment taxes

  • Applies during audits conducted by the Missouri Department of Labor and Industrial Relations regarding worker classification as independent contractor vs. employee

  • Terminates the employer's liability for Missouri employment taxes when federal Section 530 relief has been granted

  • Does not change the status, liabilities, or rights of the individual worker whose classification is at issue

Legislative Description

Establishes the Employee Reclassification Act

Last Action

HCS Reported Do Pass (H)

4/2/2015

Committee Referrals

Select Committee on Labor and Industrial Relations2/25/2015
Employment Security2/4/2015

Full Bill Text

No bill text available