Linda Rogers
- Republican
- Senator
- District 11
Author
Requires the department of state revenue (department) to provide written notice, by electronic means, to each employer that is registered in the department's online INTIME program and whose employer's Form WH-1 monthly withholding tax report or withholding tax remittance is past due. Requires each payroll service provider to annually register with the department beginning January 1, 2022. Specifies the contents of the annual registration form. Defines "payroll service provider" and "responsible person" for purposes of these provisions. Provides that the department may charge an annual payroll service provider registration fee for purposes of the registration program. Provides that a provider shall be permitted to retain any income generated on business client (client) funds while held in a provider's legal possession pending remittance to authorized payees if the client agreement expressly permits it and the provider complies with certain rules. Provides that a payroll service provider contract must include a provision that specifies that if the payroll service provider fails to deposit or remit a business client's employer withholding taxes when due, and the failure is caused by an error or omission of the payroll service provider and not by the business client, the payroll service provider shall be required to reimburse the business client for the business client's payment of any penalties or interest assessed by the department as a result of the failure. Provides that, if a provider knowingly or intentionally fails to remit taxes withheld, the provider is liable and responsible persons shall be personally liable for such taxes that were withheld and not remitted, along with penalties and interest. Provides that a responsible person of the provider who knowingly or intentionally fails to remit taxes that were withheld commits a Class A misdemeanor, and increases the penalty depending on the amount of taxes that were not remitted. Provides that the liability shall not be construed to relieve the liability of the employer or any person otherwise with a duty to withhold. Provides that the employer's address shall be the address of record with the department for withholding tax purposes and that a payroll service provider may not change the address of record with the department.
Signed by the Governor
Public Law 97
Signed by the President of the Senate
Signed by the Speaker
Signed by the President Pro Tempore
Senate concurred in House amendments; Roll Call 373: yeas 47, nays 0
Motion to concur filed
Returned to the Senate with amendments
Third reading: passed; Roll Call 330: yeas 89, nays 3
Second reading: ordered engrossed
Committee report: amend do pass, adopted
Referred to the Courts and Criminal Code pursuant to House Rule 127
Committee report: amend do pass, adopted
First reading: referred to Committee on Ways and Means
Referred to the House
Senators Donato and Baldwin added as coauthors
House sponsor: Representative Miller D
Cosponsors: Representatives Lehman, Cherry, Thompson
Senator Ford Jon added as coauthor
Senator Houchin added as coauthor
Senator Walker K added as coauthor
Third reading: passed; Roll Call 130: yeas 46, nays 0
Senator Zay added as coauthor
Senator Tomes added as coauthor
Senator Sandlin added as coauthor
Senators Koch, Boots, Grooms added as coauthors
Senator Alting added as coauthor
Senator Ford J.D. added as coauthor
Second reading: ordered engrossed
Committee report: amend do pass, adopted
Senators Messmer, Walker G, Mishler, Busch, Charbonneau, Bassler, Qaddoura, Bohacek added as coauthors
Senators Kruse and Niemeyer added as coauthors
Senator Buck added as coauthor
Senators Raatz and Niezgodski added as coauthors
Senator Buchanan added as third author
Senators Doriot, Garten, Perfect added as coauthors
Senator Holdman added as second author
First reading: referred to Committee on Tax and Fiscal Policy
Authored by Senator Rogers
| Bill Text Versions | Format |
|---|---|
| Introduced Senate Bill (S) | |
| Senate Bill (S) | |
| Senate Bill (H) | |
| Senate Bill (H) | |
| Enrolled Senate Bill (S) |
| Document | Format |
|---|---|
| Fiscal Note: SB0234.05.ENRH.FN001 |
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