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United States · Bill · S

S. 3579 (95th)

To amend the Definition of Employee for certain purposes of the Internal Revenue Code.

referredUnited States· United States Congress· EN

Introduced

7 October 1978

Last action

Status

Referred to Senate Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

1 August 2024

Summary

Provides that an author or artist who is under contract to a corporation to perform certain services shall be considered an employee of such corporation for purposes of the tax exclusion allowed for amounts contributed to or received from certain accident and health or group insurance plans under the Internal Revenue Code, if such artist or author was a participant on December 21, 1977, in a pension, profit-sharing or annuity plan of the corporation and makes an election to be covered by the Federal Insurance Contributions Act and the Unemployment Tax Act.

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Documents

1 official file

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