A BILL TO BE ENTITLED
AN ACT to require a payer to withhold state taxes from compensation paid to an undocumented worker.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑163.1 reads as rewritten:
"§ 105‑163.1.  Definitions.
The following definitions apply in this Article:
(1)	Compensation. – Consideration a payer pays a nonresident individual, a nonresident entity, or an undocumented worker for personal services performed in this State.
(2)	Contractor. – Any of the following:
a.	A nonresident individual who performs in this State for compensation other than wages any personal services in connection with a performance, an entertainment, an athletic event, a speech, or the creation of a film, radio, or television program.
b.	A nonresident entity that provides for the performance in this State for compensation of any personal services in connection with a performance, an entertainment, an athletic event, a speech, or the creation of a film, radio, or television program.
c.	An undocumented worker who performs any personal services in this State for compensation other than wages.
…
(12a)	Unauthorized worker. – An unauthorized alien as defined in 8 U.S.C. § 1324a(h)(3).
.…"
SECTION 2.  This act becomes effective January 1, 2008, and applies to payments made on or after that date.