A bill to amend the Internal Revenue Code of 1986 to simplify the application of the provisions relating to deposit requirements for employment taxes.

Summary

Amends the Internal Revenue Code to specify the frequency of deposits of employment taxes (social security, railroad retirement, and withheld income taxes) by small and large depositors. Repeals a provision of the Railroad Retirement Solvency Act of 1983 to conform to this Act.

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

Timeline

1. 1 August 1991

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 1 August 1991

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · — · Download file

Documents

2 official files

• Introduced in Senate (text)

  Introduced in Senate · EN

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 1 August 1991

  Open at official source

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Sponsors

• Sen. Baucus, Max [D-MT] · D · Sponsor
• Sen. Kasten, Robert W., Jr. [R-WI] · R · Cosponsor
• Sen. Hatch, Orrin G. [R-UT] · R · Cosponsor
• · ssfi00 · Standing

Related records

• related to → To amend the Internal Revenue Code of 1986 to simplify the application of the provisions relating to deposit requirements for employment taxes.