Independent Contractor Tax Simplification Act of 1995

Summary

Independent Contractor Tax Simplification Act of 1995 - Amends the Internal Revenue Code to provide that, for purposes of determining the employment status of individuals as employees, a service provider shall not be treated as an employee, a service recipient shall not be treated as an employer, and a payor shall not be treated as an employer if: (1) a service provider has a significant investment in assets and training, incurs significant unreimbursed expenses, agrees to perform the service for a specified amount of time or to complete a specific result and is responsible for damages for early termination without cause, receives payment primarily on a commission basis, or has purchased resale products; (2) the service provider has a principal place of business, does not primarily provide service in the service recipient's place of business, or pays a fair market rent for use of the recipient's place of business or does not have to perform service only for the service recipient and, in the current year or in the proceeding or subsequent years, has performed or has offered to perform a significant amount of service for other persons; and (3) the services by an individual are performed according to a written contract between the service recipient or payor which provides that the individual will not be treated as an employee.

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

Timeline

1. 30 June 1995

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 30 June 1995

   Introduced

   Sponsor introductory remarks on measure. (CR E1374-1375)

   Source: IntroReferral

3. 30 June 1995

   Introduced

   Introduced in House

   Source: IntroReferral

4. 30 June 1995

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 30 June 1995 · Download file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 30 June 1995

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 30 June 1995

  ViewDownloadOpen at official source

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  Vertaal document

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• Introduced in House

  summary · EN · 30 June 1995

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Rep. Christensen, Jon [R-NE-2] · R · Sponsor
• Rep. Armey, Richard K. [R-TX-26] · R · Sponsor
• Rep. DeLay, Tom [R-TX-22] · R · Sponsor
• Rep. Bliley, Tom [R-VA-7] · R · Sponsor
• Rep. Hyde, Henry J. [R-IL-6] · R · Sponsor
• Rep. Kasich, John R. [R-OH-12] · R · Sponsor
• Rep. Livingston, Bob [R-LA-1] · R · Sponsor
• Rep. Meyers, Jan [R-KS-3] · R · Sponsor
• Sen. Roberts, Pat [R-KS] · R · Sponsor
• Rep. Walker, Robert S. [R-PA-16] · R · Sponsor
• Rep. Crane, Philip M. [R-IL-8] · R · Sponsor
• Rep. Thomas, William M. [R-CA-21] · R · Sponsor
• Sen. Bunning, Jim [R-KY] · R · Sponsor
• Rep. McCrery, Jim [R-LA-4] · R · Sponsor
• Rep. Hancock, Mel [R-MO-7] · R · Sponsor
• Rep. Camp, Dave [R-MI-4] · R · Sponsor
• Rep. Ramstad, Jim [R-MN-3] · R · Sponsor
• Rep. Zimmer, Dick [R-NJ-12] · R · Sponsor
• Rep. Johnson, Sam [R-TX-3] · R · Sponsor
• Rep. Dunn, Jennifer [R-WA-8] · R · Sponsor
• Sen. Portman, Rob [R-OH] · R · Sponsor
• Rep. English, Phil [R-PA-3] · R · Sponsor
• Sen. Ensign, John [R-NV] · R · Sponsor
• Rep. Bartlett, Roscoe G. [R-MD-6] · R · Sponsor
• Rep. Bilirakis, Michael [R-FL-9] · R · Sponsor
• Rep. Blute, Peter I. [R-MA-3] · R · Sponsor
• Rep. Brewster, Bill K. [D-OK-3] · D · Sponsor
• Sen. Brownback, Sam [R-KS] · R · Sponsor
• Rep. Bryant, Ed [R-TN-7] · R · Sponsor
• Rep. Bunn, Jim [R-OR-5] · R · Sponsor
• Sen. Burr, Richard [R-NC] · R · Sponsor
• Rep. Canady, Charles T. [R-FL-12] · R · Sponsor
• Rep. Chrysler, Dick [R-MI-8] · R · Sponsor
• Rep. Coble, Howard [R-NC-6] · R · Sponsor
• Rep. Cox, Christopher [R-CA-48] · R · Sponsor
• Rep. Cramer, Robert E. (Bud), Jr. [D-AL-5] · D · Sponsor
• Rep. Cubin, Barbara [R-WY-At Large] · R · Sponsor
• Rep. Cunningham, Randy (Duke) [R-CA-50] · R · Sponsor
• Rep. Davis, Tom [R-VA-11] · R · Sponsor
• Rep. Deal, Nathan [R-GA-9] · R · Sponsor
• Rep. Dickey, Jay [R-AR-4] · R · Sponsor
• Rep. Doolittle, John T. [R-CA-4] · R · Sponsor
• Rep. Dornan, Robert K. [R-CA-46] · R · Sponsor
• Rep. Dreier, David [R-CA-26] · R · Sponsor
• Rep. Emerson, Bill [R-MO-8] · R · Sponsor
• Rep. Ewing, Thomas W. [R-IL-15] · R · Sponsor
• Rep. Fox, Jon D. [R-PA-13] · R · Sponsor
• Rep. Gallegly, Elton [R-CA-24] · R · Sponsor

Showing 48 of 222 sponsors and actors.

Related records

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