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United States · Bill · HR

H.R. 3245 (96th)

Independent Contractor Tax Status Clarification Act of 1979

referredUnited States· United States Congress· EN

Introduced

27 March 1979

Last action

27 March 1979 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Rep. Gephardt, Richard A. [D-MO-3], Rep. Boner, William H. [D-TN-5], Rep. Stockman, David A. [R-MI-4], Rep. Kostmayer, Peter H. [D-PA-8], Rep. Cotter, William R. [D-CT-1], Rep. Hansen, George V. [R-ID-2], Rep. Panetta, Leon [D-CA-16], Rep. Daniel, W. C. (Dan) [D-VA-5], Rep. Ichord, Richard H. [D-MO-8], Rep. Tauke, Thomas Joseph [R-IA-2], Rep. Robinson, J. Kenneth [R-VA-7], Rep. Ireland, Andrew P. [R-FL-10], Rep. Butler, M. Caldwell [R-VA-6], Rep. Symms, Steven D. [R-ID-1], Rep. Lott, Trent [R-MS-5], Rep. Jones, James R. [D-OK-1], Rep. Coelho, Anthony Lee [D-CA-15], Rep. Mitchell, Donald J. [R-NY-31], Rep. Lewis, Jerry [R-CA-35], Rep. Stenholm, Charles W. [D-TX-17], Rep. Forsythe, Edwin B. [R-NJ-6], Rep. Watkins, Wes [D-OK-3], RICHARD NOLAN, Rep. Winn, Larry, Jr. [R-KS-3], Rep. Harsha, William H. [R-OH-6], Rep. Grisham, Wayne R. [R-CA-33], Rep. Corman, James C. [D-CA-21], Rep. Jacobs, Andrew, Jr. [D-IN-11], Sen. Shelby, Richard C. [D-AL], Rep. Huckaby, Thomas J. (Jerry) [D-LA-5], Rep. Patterson, Jerry M. [D-CA-38], Rep. Holland, Kenneth L. [D-SC-5], Rep. Beard, Edward [D-RI-2], Rep. Harris, Herbert E., II [D-VA-8], Rep. Murphy, Austin J. [D-PA-22], Rep. Stokes, Louis [D-OH-21], Rep. Cavanaugh, John J. [D-NE-2], Rep. Whitehurst, G. William [R-VA-2], Rep. Frenzel, Bill [R-MN-3], Rep. Chappell, Bill, Jr. [D-FL-4], Rep. Snyder, M. G. (Gene) [R-KY-4], Rep. Collins, James M. [R-TX-3], Rep. LaFalce, John J. [D-NY-36], Rep. Glickman, Dan [D-KS-4], Rep. Hughes, William J. [D-NJ-2], Rep. Vento, Bruce F. [D-MN-4], Sen. Gramm, Phil [R-TX], Rep. Roth, Toby [R-WI-8]

Subjects

Taxation

Source updated

2 September 2025

Taxation

Official sourceView documentsShare

Summary

Independent Contractor Tax Status Clarification Act of 1979 - Amends the Internal Revenue Code to specify standards for determining whether certain individuals qualify as independent contractors for purposes of social security taxation. Treats an individual as an independent contractor if such individual: (1) controls the total number of his work hours; (2) does not maintain a principal place of business, or if he does, such place of business is not provided, or provided rent-free, by the person for whom such individual performs services; (3) has substantial investment in his business and earns income based upon sales or output rather than upon number of hours worked; and (4) performs services pursuant to a written contract and is provided written notice of his responsibility with respect to income and self-employment taxes. Amends Title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to provide coverage for service performed by an individual who qualifies as an independent contractor under the standards established by this Act.

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

Timeline

  1. 27 March 1979

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 27 March 1979

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 27 March 1979

    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

Sponsors

Showing 48 of 185 sponsors and actors.

Related records

Sources

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