A bill to extend section 530 of the Revenue Act of 1978 involving the tax treatment of employees and independent contractors.

Summary

Amends the Internal Revenue Code to extend from January 1, 1980, to January 1, 1981, the termination date of the period during which, for employment tax purposes, independent contractor treatment will be accorded to certain individuals which a taxpayer does not treat as employees, unless such taxpayer has had no reasonable basis for not treating such individuals as employees.

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

Timeline

1. 5 November 1979

   Introduced

   Referred to Senate Committee on Finance.

   Source: IntroReferral

2. 5 November 1979

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

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Versions

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Documents

1 official file

• Introduced in Senate

  summary · EN · 5 November 1979

  Open at official source

Sponsors

• Sen. Dole, Robert J. [R-KS] · R · Sponsor
• Sen. DeConcini, Dennis [D-AZ] · D · Cosponsor
• · ssfi00 · Standing

Related records

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