United States · Bill · HR
H.R. 12451 (95th)
A bill to disregard, for the purposes of certain taxes imposed by the Internal Revenue Code of 1954 with respect to employees, certain changes since 1975 in the treatment of individuals as employees.
Introduced
1 May 1978
Last action
—
Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
1 August 2024
Summary
Directs the Internal Revenue Service, during the years 1976-1979, not to adopt a position which is inconsistent with audit practices and regulations in effect December 31, 1975, in determining whether an individual is an employee for purposes of social security taxation, unemployment taxation, and income tax withholding.
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Timeline
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Votes
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Versions
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Documents
1 official file
Introduced in House
summary · EN · 1 May 1978
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/95th-congress/house-bill/12451
- Open data entity: https://api.congress.gov/v3/bill/95/hr/12451