Last Action | to Appropriations & Revenue (H) |
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Title | AN ACT relating to employee misclassification. |
Bill Documents |
Bill
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Impact Statements | Fiscal Note |
Bill Request Number | 845 |
Sponsors | J. Schickel, J. Carpenter, J. Denton, J. Higdon, P. Hornback |
Summary of Original Version | Amend KRS 131.010 to define "person," "contractor," "prime contractor," and "subcontractor"; amend KRS 131.130 to specify the Department of Revenue as the determining authority in issues related to the classification of a person as an employee or independent contractor; create a new section of KRS Chapter 131 to define characteristics of an independent contractor, to stipulate that a prime contractor is not responsible for a subcontractor's misclassification of independent contractors as employees, assert that independent contractors are not eligible for employee benefits provided under KRS Chapters 337, 341, or 342, allow the revenue department to notify other government agencies when a determination of misclassification has been made, and provide an appeal process; amend KRS 131.340 to grant the Kentucky Board of Tax Appeals jurisdiction to hear and determine appeals. |
Index Headings of Original Version |
Housing, Building, and Construction - Misclassification of employees, subcontractors Labor and Industry - Misclassification of employees Occupations and Professions - Contractors, misclassification of employees Personnel and Employment - Misclassification of employees Unemployment Compensation - Independent contractors ineligible for Workers' Compensation - Independent contractors ineligible for Contracts - Misclassification of contractors and employees Fiscal Note - Contractors, misclassification of employees |
Proposed Amendments |
Senate Committee Substitute 1 Senate Floor Amendment 1 |
Votes | Vote History |
01/04/12 |
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01/05/12 |
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01/18/12 |
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02/07/12 |
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02/08/12 |
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02/14/12 |
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02/15/12 |
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02/16/12 |
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02/21/12 |
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02/22/12 |
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02/23/12 |
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02/27/12 |
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Amendment | Senate Committee Substitute 1 |
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Impact Statements | Fiscal Note |
Summary | Retain original provisions, except delete the provision to allow application to the Franklin Circuit Court; add an exception from the provisions of the Act for operators of commercial vehicles as specified by KRS 186.050(3)(b); include a provision stating that persons engaged in the selling of consumer products on a buy-sell basis, a deposit-commission basis, or any similar basis for resale by the buyer, or persons engaged in selling products in the home or other than in a retail establishment, and who have a contract stating that the individual will not be treated as an employee for federal and state tax purposes shall be deemed to be an independent contractor. |
Index Headings |
Housing, Building, and Construction - Misclassification of employees, subcontractors Labor and Industry - Misclassification of employees Occupations and Professions - Contractors, misclassification of employees Personnel and Employment - Misclassification of employees Unemployment Compensation - Independent contractors ineligible for Workers' Compensation - Independent contractors ineligible for Contracts - Misclassification of contractors and employees Fiscal Note - Contractors, misclassification of employees |
Amendment | Senate Floor Amendment 1 |
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Sponsor | J. Schickel |
Summary | Change appellate jurisdiction for Department of Revenue employee misclassification judgments from the Board of Tax Appeals to the Circuit Court of the county where the appellant resides or has his or her principal office; make amendments to conform. |
Index Headings |
Housing, Building, and Construction - Misclassification of employees, subcontractors Labor and Industry - Misclassification of employees Occupations and Professions - Contractors, misclassification of employees Personnel and Employment - Misclassification of employees Unemployment Compensation - Independent contractors ineligible for Workers' Compensation - Independent contractors ineligible for Contracts - Misclassification of contractors and employees Fiscal Note - Contractors, misclassification of employees |
Last updated: 8/27/2019 8:05 PM (EDT)