United States · Bill · S
S. 1368 (97th)
A bill to amend the Internal Revenue Code of 1954 to provide that services performed for camps by certain students who generally are not eligible to receive unemployment compensation will not be subject to the Federal unemployment tax.
Introduced
15 June 1981
Last action
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Status
Committee on Finance requested executive comment from OMB; Treasury Department; Health and Human Services Department; Labor Department.
Sponsors
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Subjects
Discovery layer
Source updated
3 January 2025
Summary
Amends the Internal Revenue Code to exclude employers from the imposition of Federal unemployment taxes for wages paid for services performed for camps by full-time students during fewer than 13 weeks in the year.
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Timeline
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 15 June 1981
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/97th-congress/senate-bill/1368
- Open data entity: https://api.congress.gov/v3/bill/97/s/1368