A bill to disregard, for purpose of certain taxes imposed by the Internal Revenue Code of 1954 with respect to employees, certain changes since 1975 in the treatment of individuals as employers.

referredUnited States· United States Congress· EN

Introduced

27 April 1978

Last action

—

Status

Referred to Senate Committee on Finance.

Summary

Directs the Internal Revenue Service not to adopt a position which is inconsistent with previous general audit procedure or regulations in determining whether an individual is an employee for purposes of social security taxation, unemployment taxation, and income tax withholding until a law amending the definition of "employee" is enacted.

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Votes

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Versions

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Documents

1 official file

Introduced in Senate
summary · EN · 27 April 1978
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/95th-congress/senate-bill/3007
Open data entity: https://api.congress.gov/v3/bill/95/s/3007