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United States · Bill · HR

H.R. 929 (103rd)

To amend the Internal Revenue Code of 1986 to simplify the application of employment taxes in the case of domestic services.

openUnited States· United States Congress· EN

Introduced

17 February 1993

Last action

28 April 1994 · Committee

Status

See H.R.4278.

Sponsors

Rep. Goss, Porter J. [R-FL-14], Rep. Moorhead, Carlos J. [R-CA-22], Rep. Rohrabacher, Dana [R-CA-48], Rep. Bateman, Herbert H. [R-VA-1], Rep. Doolittle, John T. [R-CA-4], Rep. Fawell, Harris W. [R-IL-13], Rep. Bartlett, Roscoe G. [R-MD-6], Rep. Emerson, Bill [R-MO-8], Rep. Saxton, Jim [R-NJ-3], Sen. Snowe, Olympia J. [R-ME], Rep. Minge, David [D-MN-2], Sen. Bunning, Jim [R-KY], Rep. Hancock, Mel [R-MO-7], Rep. Porter, John Edward [R-IL-10], Rep. Zeliff, William H., Jr. [R-NH-1], Rep. Hughes, William J. [D-NJ-2], Rep. Shays, Christopher [R-CT-4], Rep. Manzullo, Donald A. [R-IL-16]

Subjects

Taxation

Source updated

2 January 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Amends the Internal Revenue Code to raise the threshold (from $50 to $300 a quarter) for paying and withholding social security taxes on wages paid for domestic service in a private home. Sets forth rules for filing returns with respect to domestic service employment taxes and requires such returns to be made on a calendar year basis. Subjects such taxes to estimated tax provisions. Makes filing requirements inapplicable to any employer liable for tax concerning remuneration for services other than domestic service in a private home. Authorizes the Secretary of the Treasury to enter into agreements with States to collect the State unemployment tax imposed on remuneration for domestic service and transfers such amounts to a State's account in the Unemployment Trust Fund. Treats such taxes as domestic service employment taxes.

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

Timeline

  1. 17 February 1993

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 17 February 1993

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 17 February 1993

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 23 February 1993

    Referred

    Referred to the Subcommittee on Social Security.

    Source: Committee

  5. 28 April 1994

    Committee

    See H.R.4278.

    Source: Committee

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 · 17 February 1993

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 17 February 1993

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 17 February 1993

    Open at official source

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Sponsors

Related records

Sources

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