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United States · Bill · HR

H.R. 348 (113th)

Narrowing Exceptions for Withholding Taxes Act of 2013

referredUnited States· United States Congress· EN

Introduced

22 January 2013

Last action

22 January 2013 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Rangel, Charles B. [D-NY-15], Sen. Van Hollen, Chris [D-MD], Rep. Blumenauer, Earl [D-OR-3], Rep. McDermott, Jim [D-WA-7], Rep. Lee, Barbara [D-CA-12], Rep. Grijalva, Raúl M. [D-AZ-7], Rep. Ellison, Keith [D-MN-5], Rep. Sánchez, Linda T. [D-CA-38]

Subjects

Taxation

Source updated

12 August 2025

Taxation

Summary

Narrowing Exceptions for Withholding Taxes Act of 2013 - Amends the Internal Revenue Code and title II (Old-Age, Survivors, and Disability Insurance Benefits) of the Social Security Act to require a shareholder of a subchapter S corporation engaged in a professional service business to include all items of income or loss attributable to such business in determining such shareholder's net earnings from self-employment for purposes of computing employment tax liability. Defines a "professional service business" as any trade or business substantially all of the activities of which involve providing services in the fields of health, law, lobbying, engineering, architecture, accounting, actuarial science, performing arts, consulting, athletics, investment advice or management, or brokerage services.

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

Timeline

  1. 22 January 2013

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 22 January 2013

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 22 January 2013

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 22 January 2013

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 22 January 2013

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 22 January 2013

    Open at official source

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Sponsors

Related records

Sources

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