A bill relating to the independent contractor status of individuals for employment tax purposes.

Summary

Directs the Internal Revenue Service not to adopt a position which is inconsistent with a general audit position, a regulation, or a ruling in effect on January 1, 1976, in determining whether an individual is an employee for purposes of social security taxation, unemployment taxation, and income tax withholding. Prohibits the treatment of any individual as an employee of any employer, if such employer consistently treated the individual, in good faith, as an independent contractor in reasonable reliance on either past IRS audit practice, published rulings or judicial precedent, recognized practice in the industry, or long-standing treatment of the individual as an independent contractor.

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Timeline

1. 16 August 1978

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 16 August 1978

   Introduced

   Introduced in House

   Source: IntroReferral

3. 16 August 1978

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Introduced in House

  summary · EN · 16 August 1978

  Open at official source

Sponsors

• Rep. Heckler, Margaret M. [R-MA-10] · R · Sponsor
• · hswm00 · Standing

Related records

• related to → A bill relating to the independent contractor status of individuals for employment tax purposes.