Find a 2016 Bill:

2016 Regular Session



Income Tax Withholding - Employer Liability - Safe Harbor

Sponsored by:

Delegate Adams


In the House - Unfavorable Report by Ways and Means; Withdrawn

Synopsis:Providing that specified employers and payors that fail to withhold or pay income tax are not personally liable for the income tax if the employer consistently treats workers as independent contractors; etc.
Analysis:Fiscal and Policy Note
All Sponsors:Delegate Adams
Additional Facts:Bill File Type: Regular
Effective Date(s): July 1, 2016
Ways and Means
Broad Subject(s):Taxes - Income
Narrow Subject(s):Contractors -see also- Heating & Cooling; Home Improvement
Income Tax
Liability -see also- Good Samaritan
Statutes:Article - Tax - General

How a Bill Becomes Law

Legislative Lingo

Explanation of Floor Motions and Actions

October 24, 2017 5:05 P.M.