To amend the Internal Revenue Code of 1986 to simplify the application of employment taxes in the case of domestic services.

Summary

Amends the Internal Revenue Code to adjust the threshold (from $50 a quarter to $300 a year) for paying and withholding social security taxes on wages paid for domestic service in a private home. Sets forth rules for filing returns with respect to domestic service employment taxes and requires such returns to be made on a calendar year basis. Subjects such taxes to estimated tax provisions. Makes filing requirements inapplicable to any employer liable for tax concerning remuneration for services other than domestic service in a private home. Authorizes the Secretary of the Treasury to enter into agreements with States to collect the State unemployment tax imposed on remuneration for domestic service and transfers such amounts to a State's account in the Unemployment Trust Fund. Treats such taxes as domestic service employment taxes.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 16 February 1993

   Introduced

   Sponsor introductory remarks on measure. (CR H596)

   Source: IntroReferral

2. 24 February 1993

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

3. 24 February 1993

   Introduced

   Introduced in House

   Source: IntroReferral

4. 24 February 1993

   Introduced

   Introduced in House

   Source: IntroReferral

5. 4 March 1993

   Referred

   Referred to the Subcommittee on Social Security.

   Source: Committee

6. 28 April 1994

   Committee

   See H.R.4278.

   Source: Committee

Votes

No vote records are attached yet.

Versions

• Introduced in House · 24 February 1993 · Download file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 24 February 1993

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 24 February 1993

  ViewDownloadOpen at official source

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• Introduced in House

  summary · EN · 24 February 1993

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  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

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Sponsors

• Rep. Meek, Carrie P. [D-FL-17] · D · Sponsor
• Rep. Schroeder, Patricia [D-CO-1] · D · Cosponsor
• Rep. Barrett, Thomas M. [D-WI-5] · D · Cosponsor
• Rep. Scott, Robert C. "Bobby" [D-VA-3] · D · Cosponsor
• Rep. Clay, William (Bill) [D-MO-1] · D · Cosponsor
• Rep. Blackwell, Lucien E. [D-PA-2] · D · Cosponsor
• Rep. Minge, David [D-MN-2] · D · Cosponsor
• Rep. Fish, Hamilton, Jr. [R-NY-19] · R · Cosponsor
• Rep. Thurman, Karen L. [D-FL-5] · D · Cosponsor
• Rescom. Romero-Barcelo, Carlos A. [D-PR-At Large] · D · Cosponsor
• Rep. Hastings, Alcee L. [D-FL-20] · D · Cosponsor
• Rep. Frank, Barney [D-MA-4] · D · Cosponsor
• · hswm00 · Standing

Related records

• related to ← Social Security Domestic Employment Reform Act of 1994