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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

25 May 1994 · Floor

Status

Indefinitely postponed by Senate by Unanimous Consent.

Sponsors

Sen. Moynihan, Daniel Patrick [D-NY], Sen. Dole, Robert J. [R-KS], Sen. Boren, David L. [D-OK], Sen. Wallop, Malcolm [R-WY], Sen. Grassley, Chuck [R-IA], Sen. Chafee, John H. [R-RI], Sen. Breaux, John B. [D-LA], Sen. Murray, Patty [D-WA], Sen. Rockefeller, John D., IV [D-WV], Sen. Packwood, Bob [R-OR], Sen. Mathews, Harlan [D-TN], Sen. Mitchell, George J. [D-ME], Sen. Conrad, Kent [D-ND], Sen. Riegle, Donald W., Jr. [D-MI], Sen. Hatch, Orrin G. [R-UT], Sen. Campbell, Ben Nighthorse [R-CO]

Subjects

Taxation

Source updated

14 January 2025

Taxation

Official sourceDownload fileView documentsShare

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.

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

Timeline

  1. 14 July 1993

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 14 July 1993

    Introduced

    Sponsor introductory remarks on measure. (CR S8721)

    Source: IntroReferral

  3. 14 July 1993

    Introduced

    Introduced in Senate

    Source: IntroReferral

  4. 21 July 1993

    Committee

    Committee on Finance. Hearings held. Hearings printed: S.Hrg. 103-445.

    Source: Committee

  5. 22 March 1994

    Reported

    Committee on Finance. Ordered to be reported with amendments favorably.

    Source: Committee

  6. 19 April 1994

    Calendars

    Placed on Senate Legislative Calendar under General Orders. Calendar No. 415.

    Source: Calendars

  7. 19 April 1994

    Reported

    Committee on Finance. Reported to Senate by Senator Moynihan with amendments. With written report No. 103-252.

    Source: Committee

  8. 19 April 1994

    Reported

    Committee on Finance. Reported to Senate by Senator Moynihan with amendments. With written report No. 103-252.

    Source: Committee

  9. 25 May 1994

    Floor

    Senate incorporated this measure in H.R. 4278 as an amendment.

    Source: Floor

Votes

No vote records are attached yet.

Versions

Documents

6 official files

Reported to Senate (text)

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  • Reported to Senate (text)

    Reported to Senate · EN · 19 April 1994

    ViewDownloadOpen at official source

  • Reported to Senate (PDF)

    Reported to Senate · EN · 19 April 1994

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  • Reported to Senate with amendment(s)

    summary · EN · 19 April 1994

    Open at official source

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 14 July 1993

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  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 14 July 1993

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  • Introduced in Senate

    summary · EN · 14 July 1993

    Open at official source

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Sponsors

Related records

Sources

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