Amendment #14 to H4879

Relative to Independent Contractors

Mr. Tucker of Salem moves to amend the bill by adding the following new section:

Section XX. The Massachusetts General Laws, as appearing in the 2012 Official Edition, is hereby amended by inserting after Chapter 93K the following new chapter:

Chapter 93L, Bona Fide Business Entities

Section 1. A business entity that provides services under a written contract is not an employee for the purposes of Title IX, Taxation, and Title XXI, Labor and Industries, provided that the business entity is bona fide. A business entity will be deemed to be bona fide if it is shown that:

(a) The business entity is registered as such with the Secretary of the Commonwealth and is in good standing;

(b) The business entity includes the compensation it receives for the services it renders on federal and applicable state tax schedules as income from an independent business or profession;

(c) The business entity reports the compensation paid to its employees, if any, to the Internal Revenue Service and the Massachusetts Department of Revenue; and

(d) The business entity complies with federal and state tax, unemployment insurance, workers’ compensation insurance, and labor and employment law obligations with respect to its employees.

Additional co-sponsor(s) added to Amendment #14 to H4879

Relative to Independent Contractors