SCS/SB 148 - This act provides that, for purposes of provisions of law relating to 1) workers' compensation, 2) employment security, and 3) the classification of workers for purposes of public works projects, any person who performs work for an employer and satisfies all of the following criteria shall be considered an independent contractor: • He or she has signed a written contract with an employer that states the employer's intent to retain the services of the person as an independent contractor and the person is required by the contract to hold any state or local business license and to maintain any occupational license; • He or she has filed, intends to file, or is contractually required to file, in regard to the fees earned from work, an income tax return with the Internal Revenue Service for a business or for earnings from self-employment; • He or she provides his or her services through a business entity; • He or she has the right to control the manner and means by which the work is to be accomplished, even though he or she may not have control over the final result of the work; and • He or she meets at least three other criteria set forth in the act. An employer is not required to classify any person who is considered an independent contractor as an employee, provided that the employer may hire and classify such person as an employee at any time. This act does not apply to the following: · Service consisting of prearranged passenger transport provided by transportation network drivers through a digital network offered by a transportation network company; · Non-profit entities; · State or local government entities; or · Federally recognized Indian tribes. Additionally, this act does not overrule any exemptions from the definition of employee or employment found in other sections of state law. The act further provides that no political subdivision of the state shall enact a law conflicting with this act. This act is similar to HB 214 (2021), SB 740 (2020), SB 732 (2020), HB 1920 (2020), HB 2071 (2020), SB 313 (2019), and HCS/HB 1137 (2019). SCOTT SVAGERA