Skip to content
PoliticalRepoPoliticalRepo

United States · Bill · HR

H.R. 5729 (97th)

Independent Contractor Tax Status Clarification Act of 1982

openUnited States· United States Congress· EN

Introduced

4 March 1982

Last action

11 June 1982 · Committee

Status

Subcommittee Hearings Held.

Sponsors

Rep. Gephardt, Richard A. [D-MO-3], Rep. Duncan, John J. [R-TN-2], Rep. Fazio, Vic [D-CA-3], Rep. Coelho, Anthony Lee [D-CA-15], Rep. Forsythe, Edwin B. [R-NJ-6], Rep. Frost, Martin [D-TX-24], Rep. Panetta, Leon [D-CA-16], Rep. Sensenbrenner, F. James, Jr. [R-WI-5], Rep. Bafalis, L. A. (Skip) [R-FL-10], Rep. Frenzel, Bill [R-MN-3], Rep. Lloyd, Marilyn [D-TN-3], Rep. Williams, Pat [D-MT-At Large], Rep. Glickman, Dan [D-KS-4], Rep. Roemer, Buddy [D-LA-4], Rep. McDonald, Lawrence P. [D-GA-7], Rep. Marriott, David Daniel [R-UT-2], Sen. Wirth, Timothy [D-CO]

Subjects

Taxation

Source updated

29 August 2025

Taxation

Official sourceView documentsShare

Summary

Independent Contractor Tax Status Clarification Act of 1982 - Amends the Internal Revenue Code to specify standards for determining whether certain individuals qualify as independent contractors for purposes of the tax on employment income. 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 is not provided rent-free, by the person for whom such individual performs services; (3) has substantial investment in his business and earns income based upon sale 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 exclude from social security coverage 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. 4 March 1982

    Introduced

    Introduced in House

    Source: IntroReferral

  2. 4 March 1982

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 4 March 1982

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  4. 9 March 1982

    Referred

    Referred to Subcommittee on Select Revenue Measures.

    Source: Committee

  5. 11 June 1982

    Committee

    Subcommittee Hearings Held.

    Source: Committee

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Leesvertaling

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

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.