Labor and employment, independent contractors, establishment of portable benefits accounts

SB 86 clarifies that Alabama courts cannot treat independent contractor arrangements as part of an employment relationship for workers' compensation liability purposes. It specifically states that factors like payment methods or control over work cannot be used to establish employment status under the Alabama Workers' Compensation Act. The bill directly affects businesses using independent contractors and workers seeking workers' compensation benefits by limiting how courts interpret contractor status. The bill is pending committee review and would take effect on December 31, 2025, if passed. (Note: The bill text provided does not address "portable benefits accounts" as mentioned in the title; the summary reflects the actual provisions described.)