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United States · Bill · S

S. 1924 (105th)

Technical Workers Fairness Act of 1998

referredUnited States· United States Congress· EN

Introduced

2 April 1998

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

21 August 2025

Summary

Technical Workers Fairness Act of 1998 - Amends the Revenue Act of 1978, as amended by the Tax Reform Act of 1986, with respect to the standards that a taxpayer must apply to treat certain individuals as not being employees for employment tax purposes. Repeals the exception to such standards for an individual who, pursuant to an arrangement between the taxpayer and another person, provides services for such other person as an engineer, designer, drafter, computer programmer, systems analyst, or other similarly skilled worker (technical worker) engaged in a similar line of work. (Thus, restores the standards used for determining whether technical workers are not employees as in effect before the Tax Reform Act of 1986.)

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Documents

3 official files

Introduced in Senate (text)

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Sources

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