(Effective January 1, 2026)
A person who, pursuant to an oral or written contract, engages a construction contractor who is licensed under this chapter on the date of the contract is not liable as an employer for workers' compensation coverage under 39-71-405, for unemployment insurance coverage, or for wages and fringe benefits for:
(1) the licensed construction contractor;
(2) the employees of the licensed construction contractor; or
(3) a subsequent subcontractor or the employees of a subsequent subcontractor engaged to fulfill a part of or all the obligations of the oral or written contract of the licensed construction contractor listed in subsection (1).