A bill to amend the Internal Revenue Code of 1954 to avoid duplication of tax imposed under the Federal Insurance Contributions Act and the Federal Unemployment Tax Act in the case of employers of the same employee.

Summary

States that where compensation for services rendered in a calendar year is paid an employee by two or more employers, one of the employers who has knowledge of such joint employment may enter into an agreement with the other employers of such an employee to avoid duplication of the tax imposed under the Federal Insurance Contributions Act and the Federal Unemployment Tax Act.

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Documents

1 official file

• Introduced in House

  summary · EN · 3 April 1974

  Open at official source

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