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United States · Bill · S

S. 1231 (103rd)

Social Security Domestic Employment Reform Act of 1994

openUnited States· United States Congress· EN

Introduced

14 July 1993

Last action

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Status

Indefinitely postponed by Senate by Unanimous Consent.

Sponsors

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Subjects

Discovery layer

Source updated

14 January 2025

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Summary

Social Security Domestic Employment Reform Act of 1993 - Amends the Internal Revenue Code and title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to change the threshold (currently, $50 a quarter) at which cash remuneration for domestic services becomes subject to social security employment taxes to an applicable dollar amount required for a quarter of coverage under title II. Excludes the employment of domestic employees under age 18 from such coverage. 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.

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Documents

6 official files

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