To require the Secretary of the Treasury to establish a 6-month amnesty to encourage payment of back domestic service employment taxes.

Summary

Directs the Secretary of the Treasury to establish a 180-day amnesty period for the payment of unpaid domestic service employment taxes for years prior to 1993. Makes any person making such payment during that period immune from interest or penalties for nonpayment of such taxes or failure to timely file returns with respect to such taxes. Makes such provisions inapplicable where the employer was liable for taxes with respect to remuneration paid for services other than domestic service in a private home of the employer. Makes the preceding provisions applicable with respect to the payment of unpaid taxes only if such payment is accompanied by a written return containing specified information. Provides for the transmission of such information from the Secretary of the Treasury to the Secretary of Health and Human Services for purposes of crediting wages under title II (Old Age, Survivors and Disability Insurance) of the Social Security Act.

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

Timeline

1. 4 March 1993

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 4 March 1993

   Introduced

   Sponsor introductory remarks on measure. (CR E524)

   Source: IntroReferral

3. 4 March 1993

   Introduced

   Introduced in House

   Source: IntroReferral

4. 4 March 1993

   Introduced

   Introduced in House

   Source: IntroReferral

5. 28 April 1994

   Committee

   See H.R.4278.

   Source: Committee

Votes

No vote records are attached yet.

Versions

• Introduced in House · 4 March 1993 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 4 March 1993

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 4 March 1993

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 4 March 1993

  Open at official source

Sponsors

• Rep. Shaw, E. Clay, Jr. [R-FL-15] · R · Sponsor
• Rep. Cardin, Benjamin L. [D-MD-3] · D · Sponsor
• Rep. McHale, Paul [D-PA-15] · D · Cosponsor
• · hswm00 · Standing

Related records

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