A bill relating to the interim treatment of controversies involving whether certain individuals are employees for purposes of the employment taxes.

Summary

Provides that an individual shall not be treated as an employee for purposes of the employment tax if a taxpayer did not treat him as an employee for any period prior to January 1, 1980, and had no reasonable basis for so doing. Sets forth criteria for determining whether a taxpayer had a reasonable basis for not treating an individual as an employee. Prohibits the Internal Revenue Service from issuing regulations or rulings before January 1, 1980, regarding the employment status of any individual for purposes of the employment tax.

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

Timeline

1. 27 September 1978

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 27 September 1978

   Introduced

   Introduced in House

   Source: IntroReferral

3. 27 September 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 · 27 September 1978

  Open at official source

Sponsors

• Rep. Rangel, Charles B. [D-NY-15] · D · Sponsor
• Rep. Panetta, Leon [D-CA-16] · D · Cosponsor
• · hswm00 · Standing

Related records

• related to ← A bill relating to the interim treatment of controversies involving whether certain individuals are employees for purposes of the employment taxes.