SB 928 - This act requires newly hired and rehired independent contractors to fill out a federal 1099 form to be distributed to the Department of Revenue and entered into the state directory of new hires. Employers are banned from misclassifying employers as independent contractors in an attempt to avoid tax liability or reporting requirements and provides fines for doing so. Under the act, employers shall not retaliate against an employer who seeks reclassification as an employer or has communicated intent to file an action against an employer alleging a classification violation. CHRIS HOGERTY