1.1.................... moves to amend H.F. No. 2093, the first engrossment, as follows:
1.2Page 2, line 7, delete the new language and reinstate the stricken language
1.3Page 2, line 9, delete the new language and reinstate the stricken language
1.4Page 2, line 11, delete the new language and reinstate the stricken language and
1.5before "An" insert "(a)"
1.6Page 2, line 12, delete the new language and reinstate the stricken language
1.7Page 2, line 19, delete "worker" and insert "individual"
1.8Page 2, line 21, delete "worker" and insert "individual"
1.9Page 9, line 6, delete "or"
1.10Page 9, line 18, delete the period and insert "; or"
1.11Page 9, after line 18, insert:
1.12"(5) be penalized for violations of this subdivision that are committed by another
1.13person. This clause applies only to violations of paragraph (c)."
1.14Page 10, line 14, before the period insert "; except that registration information
1.15published on the department's Web site may be accessed for registration verification
1.16purposes only"
1.17Page 10, after line 19, insert:

1.18    "Sec. 11. Minnesota Statutes 2010, section 289A.31, subdivision 5, is amended to read:
1.19    Subd. 5. Withholding tax, withholding from payments to out-of-state
1.20contractors, and withholding by partnerships and small business corporations. (a)
1.21Except as provided in paragraph (b), an employer or person withholding tax under section
1.22290.92 or 290.923, subdivision 2, who fails to pay to or deposit with the commissioner a
1.23sum or sums required by those sections to be deducted, withheld, and paid, is personally
1.24and individually liable to the state for the sum or sums, and added penalties and interest,
1.25and is not liable to another person for that payment or payments. The sum or sums
1.26deducted and withheld under section 290.92, subdivision 2a or 3, or 290.923, subdivision
1.272 , must be held as a special fund in trust for the state of Minnesota.
2.1(b) If the employer or person withholding tax under section 290.92 or 290.923,
2.2subdivision 2 , fails to deduct and withhold the tax in violation of those sections, and later
2.3the taxes against which the tax may be credited are paid, the tax required to be deducted
2.4and withheld will not be collected from the employer. This does not, however, relieve the
2.5employer from liability for any penalties and interest otherwise applicable for failure to
2.6deduct and withhold. This paragraph does not apply to an employer subject to paragraph
2.7(g), or to a contractor required to withhold under section 290.92, subdivision 31.
2.8(c) Liability for payment of withholding taxes includes a responsible person or entity
2.9described in the personal liability provisions of section 270C.56.
2.10(d) Liability for payment of withholding taxes includes a third-party lender or surety
2.11described in section 270C.59.
2.12(e) A partnership or S corporation required to withhold and remit tax under section
2.13290.92, subdivisions 4b and 4c , is liable for payment of the tax to the commissioner, and a
2.14person having control of or responsibility for the withholding of the tax or the filing of
2.15returns due in connection with the tax is personally liable for the tax due.
2.16(f) A payor of sums required to be withheld under section 290.9705, subdivision
2.171 , is liable to the state for the amount required to be deducted, and is not liable to an
2.18out-of-state contractor for the amount of the payment.
2.19(g) If an employer fails to withhold tax from the wages of an employee when
2.20required to do so under section 290.92, subdivision 2a, by reason of treating such
2.21employee as not being an employee, then the liability for tax is equal to three percent of
2.22the wages paid to the employee. The liability for tax of an employee is not affected by
2.23the assessment or collection of tax under this paragraph. The employer is not entitled to
2.24recover from the employee any tax determined under this paragraph.
2.25EFFECTIVE DATE.This section is effective for payments made after June 30,
2.262012."
2.27Page 11, after line 2, insert:
2.28"(c) Minnesota Statutes 2010, section 290.92, subdivision 31, is repealed effective
2.29for payments made after June 30, 2012."
2.30Renumber the sections in sequence and correct the internal references
2.31Amend the title accordingly