SB 1230 - This act creates the Missouri Omnibus Immigration Act. Under the act it is illegal to employ unauthorized aliens and the act mandates that every employer in the state participate in a federal status verification system in order to verify an employee's work authorization status. Employers must submit an affidavit to the Department of Revenue accompanying remittance of withholding taxes or annual income tax returns that affirms that the employer is enrolled in a status verification system. The failure to timely file may trigger a tax audit. If the employer knowingly makes a material misrepresentation of fact with regard to the affidavit, the employer must add back business expense deductions taken to determine federal adjusted gross income in order to determine Missouri adjusted gross income for wages paid to employees and independent contractors whose employment eligibility was not verified under a status verification system.
Law enforcement officers must inquire into the immigration status of any individual detained in a jail facility for a violation of state law. If the individual is found to be illegal, the officer shall cooperate with any request from federal authorities regarding detention and custody transfer.
The state shall enter into cooperative agreements with the federal government to designate state law enforcement officers to help enforce federal immigration law.
Illegal aliens are barred from attending all public universities in the state and shall not receive any type of public assistance or benefit.
This act bars employers with five or more employees from knowingly misclassifying employees. Employers must submit federal IRS 1099-MISC forms to the Department of Revenue and penalties for failing to do so are provided. The Attorney General has the power to investigate alleged misclassifications and enforce the section. A process is established by which the Department of Labor may receive complaints and forward them to the Attorney General if they decide the complaint has merit.
The state carries the burden of proving that the employer misclassified the worker and there is a rebuttable presumption that an unauthorized alien is an employee under the act and shall be treated so if the employer cannot produce an I-9 form verifying the legal status of the worker or other forms verifying the individual is an independent contractor. Injunctions may be sought and employers shall be charged $50 per day per misclassified worker up to a maximum of $50,000 for violations. Penalties are increased for repeat offenders in an amount of $100 per day per misclassified worker up to $100,000.
This act contains an emergency clause.
This act is similar to SB 334 (2005), SB 988 (2006), SB 178 (2007), SB 626 (2007), SB 461 (2007), SB 180 (2007), SB 928 (2006), SB 424 (2007), SB 178 (2007), SB 858 (2008), and SB 929 (2008).
CHRIS HOGERTY