United States · Bill · S
S. 479 (113th)
Small Business Efficiency Act
Introduced
6 March 2013
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
5 December 2025
Summary
Small Business Efficiency Act - Amends the Internal Revenue Code to treat professional employer organizations (PEOs), certified by the Internal Revenue Service (IRS), as employers for employment tax purposes (thus allowing such PEOs to pay wages and collect and remit payroll taxes on behalf of an employer). Sets forth IRS certification requirements for PEOs, including financial review and reporting requirements. Requires a PEO to post a bond each year, up to $1 million, to guarantee payment of employment taxes.
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 6 March 2013
Introduced in Senate (PDF)
Introduced in Senate · EN · 6 March 2013
Introduced in Senate
summary · EN · 6 March 2013
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/113th-congress/senate-bill/479
- Open data entity: https://api.congress.gov/v3/bill/113/s/479