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.

referredUnited States· United States Congress· EN

Introduced

9 February 1977

Last action

—

Status

Referred to House Committee on Ways and Means.

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.

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Documents

1 official file

Introduced in House
summary · EN · 9 February 1977
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/95th-congress/house-bill/3363
Open data entity: https://api.congress.gov/v3/bill/95/hr/3363