West Virginia HB4571 establishes an "ABC" test to prevent misclassification of individual taxpayers as independent contractors.

West Virginia HB4571, the Taxpayer Protection Act, aims to prevent the misclassification of individual taxpayers as independent contractors. The bill introduces an "ABC" test to ensure taxpayers are correctly classified. The "ABC" test includes three criteria: Absence of Control, Business of Worker, and Customarily Engaged. This test will help ensure that taxpayers are not misclassified and that the state receives the correct taxes from employment. The bill amends the Code of West Virginia to include these provisions.

West Virginia HB4571 establishes an "ABC" test to prevent misclassification of individual taxpayers as independent contractors.

West Virginia HB4571, the Taxpayer Protection Act, aims to prevent the misclassification of individual taxpayers as independent contractors. The bill introduces an "ABC" test to ensure taxpayers are correctly classified. The "ABC" test includes three criteria: Absence of Control, Business of Worker, and Customarily Engaged. This test will help ensure that taxpayers are not misclassified and that the state receives the correct taxes from employment. The bill amends the Code of West Virginia to include these provisions.