Sec. 3.5. “Duplicative state reporting requirement” means a state statute, rule, or guideline that has the effect of requiring a small business in Indiana to report to two (2) or more state agencies the same or substantially similar:

(1) notifications;

(2) tax reporting information;

(3) employment data;

(4) statistical data; or

(5) other similar information or data;

related to its employees. The term does not include duplicative reporting of names, addresses, telephone numbers, or any other similar identifying information.

As added by P.L.139-2017, SEC.1.