Worker misclassification.

Requires, for public works contracts awarded after June 30, 2023, a: (1) bidder to submit a statement, under oath, that the contractors in all contractor tiers working on the public works project will not misclassify an employee as an independent contractor; and (2) public agency that will own a public works project to conduct a specified audit concerning employee misclassification. Requires the department of state revenue, the department of labor, the worker's compensation board of Indiana, and the department of workforce development to report before September 1 in 2023 through 2026 to the interim study committee on employment and labor for the immediately preceding three state fiscal years and in the aggregate for the three state fiscal year period: (1) the number of employers that each department or the board determined during the immediately preceding state fiscal year improperly classified at least one worker as an independent contractor; (2) the total number of improperly classified workers employed by those employers; (3) the department's or board's calculation of the revenue not collected or the additional costs to the state that the department or board attributes to the improperly classified workers; and (4) the amount of the penalties and interest assessed against those employers by each department or the board, and the amount of the penalties and interest assessed that has been collected. Excepts residential contractors from the term "employer" for purposes of the reporting requirements.