Introduced
by
To establish in statute whether the compensation paid to the officers of a company which has a contract with a “professional employer organization” that provides human resources services (including employer tax calculations and payments, and possibly other, more substantive employee management services) shall be included in the Single Business Tax base of the client company, or of the professional employer organization. The bill places the compensation in the Single Business Tax base of the client company, not the professional employer organization.
Referred to the Committee on Tax Policy
Substitute offered
To replace the previous version of the bill with a version recommended by the committee which reported it. The substitute incorporates technical changes resulting from committee testimony and deliberation. These changes do not affect the substance of the bill as previously described.
The substitute passed by voice vote
Passed in the House 104 to 0 (details)
To establish in statute whether the compensation paid to the officers of a company which has a contract with a “professional employer organization” that provides human resources services (including employer tax calculations and payments, and possibly other, more substantive employee management services) shall be included in the Single Business Tax base of the client company, or of the professional employer organization. The bill places the compensation in the Single Business Tax base of the client company, not the professional employer organization.
Amendment offered
To establish a new date on which the bill will go into effect if passed.
The amendment passed by voice vote
Passed in the Senate 34 to 1 (details)
To concur with the Senate-passed version of the bill.
Passed in the House 97 to 3 (details)
