United States · Bill · HR
H.R. 348 (113th)
Narrowing Exceptions for Withholding Taxes Act of 2013
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
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
22 January 2013
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
22 January 2013
Introduced
Introduced in House
Source: IntroReferral
22 January 2013
Introduced
Introduced in House
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in House · 22 January 2013 · Download file
Documents
3 official files
Introduced in House (text)
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Introduced in House (text)
Introduced in House · EN · 22 January 2013
Introduced in House (PDF)
Introduced in House · EN · 22 January 2013
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Introduced in House
summary · EN · 22 January 2013
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Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Rep. Rangel, Charles B. [D-NY-15] · D · Sponsor
- Sen. Van Hollen, Chris [D-MD] · D · Sponsor
- Rep. Blumenauer, Earl [D-OR-3] · D · Sponsor
- Rep. McDermott, Jim [D-WA-7] · D · Sponsor
- Rep. Lee, Barbara [D-CA-12] · D · Cosponsor
- Rep. Grijalva, Raúl M. [D-AZ-7] · D · Cosponsor
- Rep. Ellison, Keith [D-MN-5] · D · Cosponsor
- Rep. Sánchez, Linda T. [D-CA-38] · D · Cosponsor
- · hswm00 · Standing
Related records
- related to ← Balancing Act
- related to ← Job Preservation and Economic Certainty Act of 2013
- related to ← Job Preservation and Sequester Replacement Act of 2013
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/113th-congress/house-bill/348
- Open data entity: https://api.congress.gov/v3/bill/113/hr/348
- us · 113-hr-348 · source updated 12 August 2025