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United States · Bill · S

S. 837 (107th)

Independent Contractor Determination Act of 2001

openUnited States· United States Congress· EN

Introduced

7 May 2001

Last action

Status

Sponsor introductory remarks on measure. (CR S4597-4598)

Sponsors

Subjects

Discovery layer

Source updated

19 August 2025

Summary

Independent Contractor Determination Act of 2001 - Amends the Internal Revenue Code to set forth criteria for determining whether a service provider and a service recipient are in an employer-employee or an independent contractor relationship. Amends the Revenue Act of 1978, as amended by the Tax Reform Act of 1986, to repeal the prohibition on treating certain technical service providers as independent contractors.

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Documents

3 official files

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