Tax and Policy Implications of Changes to Reporting Requirements for Construction Services
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[Excerpt] New York and other states could increase revenue and improve their tax systems by requiring information reporting for all payments by businesses for construction services, utilizing a form similar to the Federal form 1099. The state could also advance other important policy goals including an increase in the fairness of the tax system and a reduction of the misclassification of workers as independent contractors.
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tax; policy; construction; reporting requirements; independent contractors; worker misclassification
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