WV HB3185

Establishes an "ABC" test for the Tax Commissioner to determine whether a worker is an independent contractor or employee for state income tax purposes

Requires workers to meet three criteria to qualify as independent contractors: free from employer control, performing work outside the employer's usual business, and customarily engaged in an independent trade or business

Creates a presumption that workers are independent contractors unless the hiring entity demonstrates all three factors indicating employee status

Aims to prevent misclassification of workers as independent contractors to ensure the state collects appropriate employment taxes