A bill to amend the Internal Revenue Code of 1954 to avoid duplication of tax imposed under the Federal Insurance Contributions Act and the Federal Unemployment Tax Act in the case of certain concurrent employers of the same employee.

Summary

Amends the Internal Revenue Code to allow joint employers of an employee to avoid duplicative tax payments under the Federal Insurance Contributions Act and the Federal Unemployment Tax Act where the employers are separate corporations utilizing a common paymaster by limiting each employer's tax payment to the liability arising from the amounts it actually pays the employee.

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

Timeline

1. 9 February 1977

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 9 February 1977

   Introduced

   Introduced in House

   Source: IntroReferral

3. 9 February 1977

   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

• Introduced in House

  summary · EN · 9 February 1977

  Open at official source

Sponsors

• Rep. Rostenkowski, Dan [D-IL-8] · D · Sponsor
• Rep. Conable, Barber B., Jr. [R-NY-30] · R · Cosponsor
• Rep. Burleson, Omar [D-TX-17] · D · Cosponsor
• Rep. Waggonner, Joe D., Jr. [D-LA-4] · D · Cosponsor
• Rep. Archer, Bill [R-TX-7] · R · Cosponsor
• · hswm00 · Standing

Related records

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