A bill to amend the internal revenue code of 1954 to relieve employers of 50 or less employees from the requirement of paying or depositing certain employment taxes more often that once each quarter.

referredUnited States· United States Congress· EN

Introduced

4 January 1973

Last action

—

Status

Referred to Senate Committee on Finance.

Summary

Provides, under the Internal Revenue Code, that in the case of an employer with 50 or fewer employees, old-age, survivors, and disability insurance, and Federal income tax withholding payments shall not be required more than once quarterly. (Adds 26 U.S.C. 6302 (d))

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Documents

1 official file

Introduced in Senate
summary · EN · 4 January 1973
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/93rd-congress/senate-bill/201
Open data entity: https://api.congress.gov/v3/bill/93/s/201