Skip to content
PoliticalRepoPoliticalRepo

United States · Bill · HR

H.R. 1978 (97th)

A bill to amend the Internal Revenue Code of 1954 to provide that social security taxes and income tax withholding shall not apply to certain chore service performed under a State program designed to assist the elderly and the handicapped.

referredUnited States· United States Congress· EN

Introduced

23 February 1981

Last action

25 February 1981 · Referred

Status

Referred to Subcommittee on Social Security.

Sponsors

Rep. Bedell, Berkley W. [D-IA-6], Rep. Forsythe, Edwin B. [R-NJ-6], Del. Won Pat, Antonio B. [D-GU-At Large], Rep. Horton, Frank J. [R-NY-29], Rep. Marks, Marc L. [R-PA-24], Rep. Wortley, George C. [R-NY-27], Rep. Stokes, Louis [D-OH-11], Rep. Tauke, Thomas Joseph [R-IA-2], Rep. Mitchell, Parren J. [D-MD-7], Rep. Crockett, George W., Jr. [D-MI-13], Rep. Biaggi, Mario [D-NY-19], Rep. Hightower, Jack E. [D-TX-13], Rep. Neal, Stephen L. [D-NC-5], Rep. Patterson, Jerry M. [D-CA-38], Rep. Garcia, Robert [D-NY-18]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Official sourceView documentsShare

Summary

Amends the Internal Revenue Code and title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to provide that social security taxes and income tax withholding shall not apply to chore service performed by an individual under an arrangement with a State program if: (1) only individuals aged 65 or over or handicapped individuals are eligible to receive such service; (2) the service consists only of housework, yardwork, meal preparation, minor house repairs, or errands for food, clothing, medicine, or paying bills; and (3) at least 80 percent of the chore services for the calendar year can reasonably be expected to be performed at a maximum average rate of 20 hours per week.

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

Timeline

  1. 23 February 1981

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 23 February 1981

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 23 February 1981

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 25 February 1981

    Referred

    Referred to Subcommittee on Social Security.

    Source: Committee

Votes

No vote records are attached yet.

Versions

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

Documents

1 official file

Leesvertaling

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

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

Sponsors

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.