WV SB1073

Replaces West Virginia's existing multi-factor test for classifying workers as independent contractors or employees with the federal IRS Revenue Ruling 87-41 standard

Eliminates the current state law requirements including written contracts, specific acknowledgements about tax obligations, and the requirement to meet 3 of 9 criteria for independent contractor status

Requires that any ambiguity in worker classification be resolved in favor of independent contractor status

Applies to worker classification under workers' compensation, unemployment compensation, Human Rights Act protections, and wage payment and collection laws

Introduced February 23, 2026, by Senators Willis, Barrett, Bartlett, Helton, Martin, and Rucker and referred to the Senate Judiciary Committee