Senate Bill 0457
DIGEST OF SB 457 (Updated February 22, 2007 4:46 pm - DI 116)
Verification of withholding exemptions. Requires an employer to verify that an employee is entitled to claim adjusted gross income tax withholding exemptions for more than four 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 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. Provides that if an employer determines that an employee has provided false information, the employer shall notify the employee that the employee may be committing a Class A misdemeanor.
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