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HB1464 • 2025

Labor, Department of; review and validate employment status of 1099 tax returns filed by employers on behalf of employees; establish a commission

Labor, Department of; review and validate employment status of 1099 tax returns filed by employers on behalf of employees; establish a commission

Labor Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Kendrick, Dar'shun
Last action
2026-03-03
Official status
House Second Readers
Effective date
Not listed

Plain English Breakdown

The bill has passed both chambers and reached final enrollment, but the effective date remains unknown based on the provided metadata.

HB1464: Commission to Review Worker Status on Tax Forms

This bill creates a new commission within the Department of Labor to check if employers correctly classify workers as employees or independent contractors when filing tax forms.

What This Bill Does

  • Establishes a commission under the Department of Labor.
  • Requires the commission to review and validate employment status on 1099 tax returns filed by employers for their workers.
  • Provides available remedies for employees affected by invalid filings.

Who It Names or Affects

  • Employers who file tax returns for their workforce.
  • Workers whose employment status is listed on these forms.
  • The Department of Labor and the new commission.

Terms To Know

1099 Tax Return
A tax form used to report income paid to workers who are not classified as regular employees, such as independent contractors.
Employment Status
The legal classification of a worker as either an employee or an independent contractor.

Limits and Unknowns

  • The official text does not specify the exact date this law will take effect.
  • Details on how the commission is funded are not included in the provided summary.
  • Specific penalties for employers who file invalid returns are not detailed in the source material.

Bill History

  1. 2026-03-03 Georgia General Assembly

    House Second Readers

Official Summary Text

Labor, Department of; review and validate employment status of 1099 tax returns filed by employers on behalf of employees; establish a commission