General Assembly Raised Bill No. 1075
January Session, 2013 LCO No. 4087
*04087_______LAB*
Referred to Committee on LABOR AND PUBLIC EMPLOYEES
Introduced by:
(LAB)
General Assembly
Raised Bill No. 1075
January Session, 2013
LCO No. 4087
*04087_______LAB*
Referred to Committee on LABOR AND PUBLIC EMPLOYEES
Introduced by:
(LAB)
AN ACT CONCERNING CONSTRUCTION SERVICES AND THE REPORTING OF NONWAGE PAYMENTS.
Be it enacted by the Senate and House of Representatives in General Assembly convened:
Section 1. (NEW) (Effective October 1, 2013) (a) For purposes of this section:
(1) "Administrator of the Unemployment Compensation Fund" means the Labor Commissioner;
(2) "Construction services" means any erection, excavation, installation, alteration, addition, modification, repair, improvement, demolition, destruction, dismantling or removal of all or any part of a building, structure, dock, wharf, surface or subsurface construction on or attached to any real property;
(3) "Commissioner" means the Commissioner of Revenue Services;
(4) "Construction services provider" means any person in the business of performing construction services that is paid by a payor for performing such services;
(5) "Payor" means any person in the business of performing construction services that makes payment to a construction services provider; and
(6) "Person" means an individual, individuals, firm, partnership, association, corporation, limited liability company, business trust, legal representative or organized group of persons.
(b) Any payor that makes payment, other than wages, but including payment made for materials and equipment, in excess of six hundred dollars in any calendar year to a construction services provider shall provide notice of such payment to the construction services provider and the commissioner on a form prescribed by the commissioner. Such form shall be submitted by the payor on or before January thirty-first of the year following the calendar year in which such payment was made and shall include: (1) The name and address of the payor; (2) the name, address and tax identification number of the construction services provider; (3) the amount of such payment and the cumulative amount of all payments made by the payor to the construction services provider in the calendar year; and (4) any other information that the commissioner may require.
(c) The commissioner shall transmit the notice submitted by the payor pursuant to subsection (b) of this section to the Administrator of the Unemployment Compensation Fund not later than the first day of the month following the calendar year in which the commissioner receives such notice. The commissioner may share any information contained in the notice with any other state or federal law enforcement agency.
(d) Any payor that fails to provide notice to the construction services provider and the commissioner as required pursuant to subsection (b) of this section shall be fined not more than two hundred fifty dollars for each such failure.
This act shall take effect as follows and shall amend the following sections:
Section 1 October 1, 2013 New section
This act shall take effect as follows and shall amend the following sections:
Section 1
October 1, 2013
New section
Statement of Purpose:
To require a construction services business to report nonwage payments made to another construction services business to the Commissioner of Revenue Services.
[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not underlined.]