To amend the Internal Revenue Code of 1986 and title II of the Social Security Act to simplify employment taxes on domestic services.

Summary

Amends the Internal Revenue Code and title II of the Social Security Act (Old Age, Survivors and Disability Insurance) to set forth rules for filing returns with respect to domestic service employment taxes and requires such returns to be made on a calendar year basis. Subjects such taxes to estimated tax provisions. Makes filing requirements inapplicable to any employer liable for tax concerning remuneration for services other than domestic service in a private home. Authorizes the Secretary of the Treasury to enter into agreements with States to collect the State unemployment tax imposed on remuneration for domestic service and transfers such amounts to a State's account in the Unemployment Trust Fund. Treats such taxes as domestic service employment taxes. Requires the Secretary to inform domestic service employers in private homes of their tax obligations. Adjusts the threshold (from $50 a calendar quarter to $800 a year) for paying and withholding social security taxes on wages paid for domestic service in a private home. Requires the Secretary of Health and Human Services to adjust such threshold amount in the same manner as adjustments to certain social security insurance amounts. Excludes domestic service in a private home by an individual 16 years and under from amendments made by this Act.

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3 official files

• Introduced in House (text)

  Introduced in House · EN · 15 September 1993

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• Introduced in House (PDF)

  Introduced in House · EN · 15 September 1993

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• Introduced in House

  summary · EN · 15 September 1993

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