Taxpayer Protection Act

Summary

The bill adds a new tax code section that obligates the Tax Commissioner to use an "ABC" test when determining if a resident is an independent contractor. It presumes a worker is an independent contractor unless the employer can prove the worker is controlled, performs work under the employer’s direction, and is economically dependent on the employer. The goal is to protect taxpayers and ensure proper tax collection.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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