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H. B. No. 227 As IntroducedAs Introduced
128th General Assembly | Regular Session | 2009-2010 |
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Cosponsors:
Representatives Dyer, Winburn
A BILL
To enact
sections 8.01 to 8.04 and 5747.027 of
the
Revised Code to require in specified
situations
the verification of immigration status
of persons
who are not United States citizens, to
impose
state income taxes at a rate of six per
cent per
annum on the compensation of specified
independent contractors who fail to document such
verification, and to restrict the employment of
persons who are not
legal residents of the United
States.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 8.01, 8.02,
8.03, 8.04, and
5747.027 of the Revised Code be enacted to read as follows:
Sec. 8.01. As used in the Revised Code:
(A) "Alien" means a person who is not a United States citizen
or a United States national.
(B) "Legal permanent resident alien" means an
alien who has
been granted the right
by the United States bureau
of
citizenship and immigration
services to reside permanently in
the United States and to work
without restrictions in the United
States.
(C) "Nonimmigrant" means an alien
who has been granted the
right by the United States bureau of
citizenship and immigration
services to reside temporarily in the
United States and the
period of that temporary residence has not
expired.
(D) "Public employer" means any department, agency, or
instrumentality of the state or a political subdivision of the
state.
(E) "Status verification system" means any electronic system
the federal government operates to enable a person to verify or
ascertain the citizenship or immigration status of any individual.
"Status verification system" includes all of the following:
(1) The electronic verification of work authorization program
known as the "e-verify program," 8 U.S.C. 1324a, operated by
the
United States department of homeland security, and any
equivalent
federal program that the United States department of
homeland
security or other federal agency designates to verify
the work
eligibility status of newly hired employees, pursuant to
the
"Immigration Reform and Control Act of 1986," Pub. L. No. 99-603,
100
Stat. 3360.
(2) Any independent, third-party system with an equal or
higher degree of reliability as the programs, systems, or
processes described in division (E)(1) of this section.
(3) The social security number verification service, or any
similar online verification process the United States social
security administration operates.
(F) "Subcontractor" means a subcontractor, contract employee,
staffing agency, or any contractor regardless of its tier.
(G) "Unauthorized alien" means an alien who is not authorized
to be employed as determined in accordance with section 101(a) of
the "Immigration Reform and Control Act of 1986," 100 Stat. 3360,
8 U.S.C. 1324a.
Sec. 8.02. (A) Every public employer shall register with a
status verification system and use that system to verify the
employment authorization status of all new employees.
(B)(1) After July 1, 2009, no public employer shall enter
into a contract for the physical performance of services within
this state unless the contractor registers and participates in a
status verification system.
(2) After July 1, 2009, no contractor or subcontractor shall
enter into any contract to provide a public employer with the
physical performance of services in this state unless the
contractor or subcontractor registers and participates in a status
verification system to verify information of all new employees.
(3) Division (B) of this section does not apply to any
contract entered into
prior to the effective date of this section
even if the service or
labor is performed after July 1, 2009.
(C) The director of commerce shall adopt rules pursuant to
Chapter 119. of the Revised Code under which the director
administers sections 8.02 to 8.04 of the Revised Code.
Sec. 8.03. (A) Any individual who acts as an independent
contractor and contracts to provide the physical performance of
services in this state shall document the employment authorization
of persons who perform labor for that independent contractor.
(B) If a contractor fails to provide the contracting entity
with documentation of employment authorization as division (A) of
this section requires, the contracting entity shall withhold from
that contractor's compensation an amount for state income taxes at
the rate of six per cent of the total amount of compensation paid
to the contractor. The Ohio income taxes imposed on any such
compensation shall be computed pursuant to section 5747.027 of the
Revised Code.
(C) Any contracting entity that fails to comply with the
withholding division (B) of this section requires is liable for
the income taxes imposed pursuant to that section unless the
contracting entity is exempt from federal withholding with respect
to the contractor pursuant to a properly filed internal revenue
service form 8233 or its equivalent.
(D) Nothing in this section shall be construed as creating an
employer-employee relationship between a contracting entity and an
individual independent contractor.
Sec. 8.04. (A) No employer shall discharge an employee who is
a United States citizen or legal permanent resident alien while
that employer retains an employee whom the employer knows, or
reasonably should have known, is an unauthorized alien hired after
July 1, 2009 and who works for the employer in a job category
that, as defined by 29 U.S.C. 206(d)(1), requires equal skill,
effort, and responsibility and is performed under similar working
conditions as the job category of the discharged employee.
(B) An employer is exempt from liability, investigation, or
suit arising from any action under this division if on the date of
a discharge that is alleged to violate division (A) of this
section, the employer was enrolled in and used a status
verification system to verify the employment eligibility of its
employees.
(C) A violation of this section does not give rise to any
cause of action except as provided in this section.
Sec. 5747.027. In the case of an independent contractor who
fails to provide documentation of employment authorization to a
contracting entity as section 8.03 of the Revised Code requires,
the tax imposed on the total compensation the independent
contractor receives from the contracting entity shall be at the
rate of six per cent.
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