Individual income tax: administration; information for taxpayers regarding the classification of an individual as an independent contractor; incorporate in instruction booklet and provide notice to certain taxpayers. Amends sec. 471 of 1967 PA 281 (MCL 206.471) & adds sec. 707a.

House Bill 4324 requires the Michigan Department of Treasury to provide taxpayers with information regarding the classification of individuals as employees or independent contractors. Starting with the 2025 tax year, the annual income tax instruction booklet must include a page explaining the rules and factors for this classification. This page will also provide contact information for reporting suspected payroll fraud to the Department of Labor and Economic Opportunity and the Attorney General. Additionally, the department will send a direct notice containing this information to each individual reported on a Form 1099-MISC filed with the state. The bill aims to inform individual taxpayers about worker classification and provide resources for reporting potential misclassification.