SB 1121 - This act allows any owner, general contractor, or subcontractor who pays nonresident subcontractors to deduct two percent of the total compensation paid to the nonresident as a prepayment of tax. The Department of Revenue may disclose certain tax information to the director of the Department of Labor and Industrial Relations in order for the department to determine taxpayers' compliance with withholding tax requirements. The act bars employers from employing illegal aliens when they receive a loan from any governing body in the state. The act bars employers from misclassifying employers to avoid tax liability or reporting requirements. Employers who fail to classify an employee or misclassify an employee shall be fined two hundred dollars per occurrence. Employers shall not terminate or discriminate against an employee who seeks reclassification or intends to file an action alleging a misclassification violation. The act requires employers to reclassify independent contractors as employees after two thousand eighty hours of service for the same employer. This act is similar to SB 928 (2006). CHRIS HOGERTY