SB 234 IN

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Became Law

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.

• Linda Rogers Republican · author
• Travis Holdman Republican · author
• Brian Buchanan Republican · author
• Doug Miller Republican · sponsor

1. Jan 7, 2021 Authored by Senator Rogers · upper
2. Jan 7, 2021 First reading: referred to Committee on Tax and Fiscal Policy · upper
3. Jan 14, 2021 Senator Holdman added as second author · upper
4. Jan 14, 2021 Senator Buchanan added as third author · upper
5. Jan 14, 2021 Senators Doriot, Garten, Perfect added as coauthors · upper
6. Jan 25, 2021 Senators Raatz and Niezgodski added as coauthors · upper
7. Jan 26, 2021 Senator Buck added as coauthor · upper
8. Jan 28, 2021 Senators Kruse and Niemeyer added as coauthors · upper
9. Jan 28, 2021 Senators Messmer, Walker G, Mishler, Busch, Charbonneau, Bassler, Qaddoura, Bohacek added as coauthors · upper
10. Feb 9, 2021 Committee report: amend do pass, adopted · upper
11. Feb 11, 2021 Second reading: ordered engrossed · upper
12. Feb 15, 2021 Senator Ford J.D. added as coauthor · upper
13. Feb 15, 2021 Senator Alting added as coauthor · upper
14. Feb 15, 2021 Senators Koch, Boots, Grooms added as coauthors · upper
15. Feb 15, 2021 Senator Sandlin added as coauthor · upper
16. Feb 15, 2021 Senator Tomes added as coauthor · upper
17. Feb 15, 2021 Senator Zay added as coauthor · upper
18. Feb 16, 2021 House sponsor: Representative Miller D · upper
19. Feb 16, 2021 Cosponsors: Representatives Lehman, Cherry, Thompson · upper
20. Feb 16, 2021 Senators Donato and Baldwin added as coauthors · upper
21. Feb 16, 2021 Senator Ford Jon added as coauthor · upper
22. Feb 16, 2021 Senator Houchin added as coauthor · upper
23. Feb 16, 2021 Senator Walker K added as coauthor · upper
24. Feb 16, 2021 Third reading: passed; Roll Call 130: yeas 46, nays 0 · upper
25. Feb 17, 2021 Referred to the House · upper
26. Mar 2, 2021 First reading: referred to Committee on Ways and Means · lower
27. Mar 18, 2021 Committee report: amend do pass, adopted · lower
28. Mar 18, 2021 Referred to the Courts and Criminal Code pursuant to House Rule 127 · lower
29. Mar 25, 2021 Committee report: amend do pass, adopted · lower
30. Mar 29, 2021 Second reading: ordered engrossed · lower
31. Mar 30, 2021 Third reading: passed; Roll Call 330: yeas 89, nays 3 · lower
32. Mar 31, 2021 Returned to the Senate with amendments · lower
33. Apr 6, 2021 Motion to concur filed · upper
34. Apr 8, 2021 Senate concurred in House amendments; Roll Call 373: yeas 47, nays 0 · upper
35. Apr 12, 2021 Signed by the President Pro Tempore · upper
36. Apr 13, 2021 Signed by the Speaker · lower
37. Apr 21, 2021 Signed by the President of the Senate · upper
38. Apr 22, 2021 Signed by the Governor · executive
39. Apr 22, 2021 Public Law 97 · upper

The published texts of this bill as it moves through the legislature. Each links to the official document on the state legislature site. Data from OpenStates.

• Enrolled Senate Bill (S) · Apr 9, 2021 · PDF
• Introduced Senate Bill (S) · Jan 6, 2021 · PDF
• Senate Bill (S) · Feb 9, 2021 · PDF
• Senate Bill (H) · Mar 18, 2021 · PDF
• Senate Bill (H) · Mar 25, 2021 · PDF