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WV HB4571
Bill
Status
Introduced
1/20/2026
Primary Sponsor
Mark Dean
Click for details
AI Summary
- Establishes an "ABC" test for determining independent contractor status for West Virginia resident taxpayers to prevent misclassification
- Requires the Tax Commissioner to evaluate three criteria: whether the worker is free from employer control, whether the work is outside the employer's usual business, and whether the worker has an independent business identity
- Creates a presumption that workers are independent contractors unless the hiring entity can demonstrate the worker meets all three criteria for employee status
- Aims to ensure the state properly receives employment taxes by clarifying worker classification standards
Legislative Description
Taxpayer Protection Act
Taxation
Last Action
To House Finance
1/20/2026
Committee Referrals
Finance1/20/2026
Full Bill Text
No bill text available