MS SB2402

Authorizes and directs the Personal Service Contract Review Board to develop and promulgate regulations defining the legal relationship between contract employees and state departments, agencies, and institutions in compliance with federal Internal Revenue Service rules for employment tax purposes.

Requires evidence of lawful behavioral control, financial control, and relationship of the parties to establish that a worker is an independent contractor and not an employee under common law rules.

Exempts contract workers paid with federal funds from compliance with the new IRS-conformity regulations.

Adds the Executive Director of the Mississippi Department of Wildlife, Fisheries and Parks to the Personal Service Contract Review Board membership.

Takes effect July 1, 2014.