Introduced
by
To require businesses, including independent contractors, to file a copy of their federal 1099 income tax forms with their state income tax returns. These forms (specifically, the 1099 MISC), are prepared to indicate business payments to nonemployees such as subcontractors.
Referred to the Committee on Finance
Reported without amendment
With the recommendation that the substitute (S-1) be adopted and that the bill then pass.
Substitute offered
To replace the previous version of the bill with one which also requires a person covered by the bill to file 1099 forms with the city reported as a payee’s address on a 1099 form, if the city imposes a city income tax. 1099 forms are prepared to indicate business payments to nonemployees such as subcontractors.
The substitute passed by voice vote
Passed in the Senate 34 to 3 (details)
To require businesses, including independent contractors, to file a copy of their federal 1099 income tax forms with their state income tax returns. These forms (specifically, the 1099 MISC), are prepared to indicate business payments to nonemployees such as subcontractors. The bill would also require a person covered by the bill to file 1099 forms with the city reported as a payee’s address on a 1099 form, if the city imposes a city income tax.
Referred to the Committee on Tax Policy
Reported without amendment
Without amendment and with the recommendation that the bill pass.
Passed in the House 75 to 30 (details)
To require businesses, including independent contractors, to file a copy of their federal 1099 income tax forms with their state income tax returns. These forms (specifically, the 1099 MISC), are prepared to indicate business payments to nonemployees such as subcontractors. The bill would also require a person covered by the bill to file 1099 forms with the city reported as a payee’s address on a 1099 form, if the city imposes a city income tax.