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United States · Bill · HR

H.R. 1525 (106th)

Independent Contractor Clarification Act of 1999

referredUnited States· United States Congress· EN

Introduced

22 April 1999

Last action

22 April 1999 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Kleczka, Gerald D. [D-WI-4], Rep. Houghton, Amo [R-NY-31], Rep. Stark, Fortney Pete [D-CA-13], Rep. Johnson, Nancy L. [R-CT-5], Rep. Matsui, Robert T. [D-CA-5], Rep. English, Phil [R-PA-3], Rep. Levin, Sander M. [D-MI-12], Rep. Weller, Jerry [R-IL-11], Rep. Coyne, William J. [D-PA-14], Rep. Foley, Mark [R-FL-16], Rep. McDermott, Jim [D-WA-7], Rep. Lewis, John [D-GA-5], Rep. Boehlert, Sherwood [R-NY-24], Rep. Evans, Lane [D-IL-17], Rep. King, Peter T. [R-NY-2], Rep. Barrett, Thomas M. [D-WI-5], Rep. Quinn, Jack [R-NY-27], Rep. Forbes, Michael P. [D-NY-1], Rep. Davis, Danny K. [D-IL-7], Rep. Millender-McDonald, Juanita [D-CA-37], Rep. Weiner, Anthony D. [D-NY-9], Rep. Minge, David [D-MN-2], Rep. Rahall, Nick J., II [D-WV-3], Rep. Crowley, Joseph [D-NY-14], Rep. Wynn, Albert Russell [D-MD-4], Rep. Waxman, Henry A. [D-CA-33], Sen. Cardin, Benjamin L. [D-MD], Rep. Owens, Major R. [D-NY-11], Sen. Brown, Sherrod [D-OH], Rep. Berman, Howard L. [D-CA-28], Rep. Gilman, Benjamin A. [R-NY-20], Rep. Bonior, David E. [D-MI-10], Rep. Slaughter, Louise McIntosh [D-NY-25], Rep. Pastor, Ed [D-AZ-4], Rep. Phelps, David D. [D-IL-19], Rep. Eshoo, Anna G. [D-CA-18], Rep. Thompson, Bennie G. [D-MS-2], Rep. Kaptur, Marcy [D-OH-9], Rep. Kilpatrick, Carolyn C. [D-MI-13], Rep. Blagojevich, Rod R. [D-IL-5], Rep. Vento, Bruce F. [D-MN-4], Rep. Kucinich, Dennis J. [D-OH-10], Rep. Farr, Sam [D-CA-20], Rep. McNulty, Michael R. [D-NY-23], Rep. Green, Gene [D-TX-29], Rep. Clay, William (Bill) [D-MO-1], Rep. Engel, Eliot L. [D-NY-16], Rep. Doyle, Michael F. [D-PA-14]

Subjects

Taxation

Source updated

20 August 2025

Taxation

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Summary

Independent Contractor Clarification Act of 1999 - Amends the Internal Revenue Code, with respect to employment taxes, to replace the current 20 point test for determining an independent contractor (for whom an employer need not pay or withhold the appropriate employment taxes) with a three-point test, including: (1) the employer's lack of control of the manner in which the individual service provider completes his or her assigned tasks; (2) the individual service provider is not precluded by the employer from soliciting and undertaking other business opportunities involving substantially similar services for others; and (3) the individual service provider encounters entrepreneurial risk, including the ability to generate a profit or bear the risk of financial loss. Sets forth restrictions on retroactive employment tax reclassifications, including safe harbor requirements. Provides that the statute of limitations on assessment of employment taxes shall run beginning on the date certain information returns (specifying payments to an individual for services performed where the payments are not taken into account in determining such taxes) are filed.

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

Timeline

  1. 22 April 1999

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 22 April 1999

    Introduced

    Sponsor introductory remarks on measure. (CR E759-760)

    Source: IntroReferral

  3. 22 April 1999

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 22 April 1999

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

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Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 22 April 1999

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  • Introduced in House (PDF)

    Introduced in House · EN · 22 April 1999

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  • Introduced in House

    summary · EN · 22 April 1999

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Sponsors

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Related records

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Sources

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