| Federal law allows a person who employs a household employee |
to report and pay all federal withholdings for that employee once |
a year at the time the person files an annual federal income tax |
return for that year. This bill allows a person who is allowed |
to report and pay all federal withholdings for a household |
employee once a year at the time the person files an annual |
federal tax return to also report and pay all state withholdings |
for the employee, including withheld income tax and the |
employer's unemployment contribution for the employee, once a |
year at the time the person files an annual state income tax |
return. |