House committee substitute makes the following changes to the 2nd edition.

Deletes language from the definition of the term employee found in proposed GS 143-761, which provided that individuals and entities that provided transportation services or trucking equipment as an owner-operator under a written contract to a common carrier, contract carrier, or exempt hauler were not considered employees. 

Enacts new GS 105-259(b)(49) to allow the disclosure of tax information to the NC Department of Labor, NC Division of Employment Security, and the NC Industrial Commission for the purposes of employee misclassification, unless prohibited by law. Makes clarifying changes to the disclosure of records under GS 143-768.

Provides that proposed GS 143-760, GS 143-761, and GS 143-762 are effective when the bill becomes law, with the remainder of Part I of the bill becoming effective on January 1, 2016, applying to instances of employee misclassification occurring on or after that date. 

Makes clarifying changes to GS 95-25.15(c), information required on NC Department of Labor posters.

Makes clarifying and technical changes.

Amends the effective date for the bill, making its provisions effective, unless otherwise provided, January 1, 2016 (was, August 1, 2015).