Preclude non-profit officers from personal liability for unpaid tax withholding

Added a requirement that a small nonprofit corporation must be non-compliant with taxes, penalties, and interest for over 12 months to trigger the associated provisions.

Removed all-caps formatting and inconsistent punctuation (such as semicolons and periods) from the statutory text to improve readability and standard legal formatting.

Corrected the bill title and header to match the final enrolled version, removing draft identifiers like 'HB0665.2' and adding 'ENROLLED BILL' certification.

Clarified the definition of 'compensation' to explicitly exclude the reasonable reimbursement of expenses, preventing volunteers from losing their exemption status due to expense reimbursements.

Added 'fraud, embezzlement, or intentional misconduct' as specific conditions under which officers of small nonprofit corporations lose their liability exemption.

Clarified that 'compensation' for liability purposes does not include reasonable reimbursement of expenses.

The bill was renumbered from HB 665.1 to HB 0665.2.

The bill number was changed from LC 3441 to HB 665.1, and the document header was updated to reflect this new number.