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DIGEST OF INTRODUCED BILL
Proof of withholding exemptions. Requires an employer to verify that an employee is entitled to claim adjusted gross income tax withholding exemptions for more than two individuals. Provides that unless an employer knows an employee's representations are false, the requirement for an employer to verify any additional withholding exemptions claimed by an employee is met if the employer obtains for each additional individual for whom the employee claims a withholding exemption a copy of any document specified in the statute, including a driver's license or Social Security card. Provides that an employer's failure to verify an employee's additional withholding exemptions as required is a Class A misdemeanor. Provides that an employee's submission of a false or fictitious document to an employer for the purpose of claiming more withholding exemptions than the employee is entitled to claim is a Class A misdemeanor.