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United States · Law · HR

H.R. 4278 (103rd)

Social Security Domestic Employment Reform Act of 1994

enactedUnited States· United States Congress· EN

Introduced

21 April 1994

Last action

22 October 1994 · President

Status

Became Public Law No: 103-387.

Sponsors

Rep. Jacobs, Andrew, Jr. [D-IN-10], Rep. Kennelly, Barbara B. [D-CT-1], Sen. Bunning, Jim [R-KY], Rep. Houghton, Amo [R-NY-31], Rep. Meek, Carrie P. [D-FL-17]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Official sourceDownload fileView documentsShare

Summary

Social Security Act Amendments of 1994 - Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act (SSA) and the Internal Revenue Code (IRC) to raise from $50 to $1,250 the minimum amount of cash remuneration payable to a domestic employee in any year which is subject to social security employment taxes. Provides for annual adjustments of such threshold. Amends the IRC to: (1) provide for the coordination of the collection of domestic service employment taxes with the collection of income taxes; (2) subject domestic service employment taxes to estimated tax provisions; (3) exempt certain employers from the payment of such taxes; and (4) authorize the Secretary of the Treasury to enter into agreements to collect State unemployment taxes imposed on such remuneration. Directs the Secretary to prepare and make available to employers information on their tax obligations under Federal and State law with regard to domestic employees. Absolves employers from liability for certain underpaid taxes and associated penalty and interest payments owed before this Act becomes effective. Directs the Secretary of Health and Human Services to study and report to the Congress on the reasons for rising costs payable from such Fund. Amends SSA title II to: (1) increase the portion of wages and self-employment income subject to social security taxation that is allocated to the Federal Disability Insurance Trust Fund (Fund); and (2) modify restrictions on social security benefit payments to incarcerated felons, with changes converting such restrictions into an outright prohibition applicable to all individuals convicted of an offense punishable by imprisonment for more than one year (currently only convicted felons), regardless of the actual sentence imposed, as well as to individuals confined pursuant to a court order based on verdicts of insanity or similar mental disorders.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 21 April 1994

    Committee

    Joint Hearing Held on Issue by Subcommittee on Social Security and Subcommittee on Human Resources Prior to Introduction (Mar 4, 93).

    Source: Committee

  2. 21 April 1994

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  3. 21 April 1994

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 21 April 1994

    Introduced

    Introduced in House

    Source: IntroReferral

  5. 28 April 1994

    Reported

    Ordered to be Reported.

    Source: Committee

  6. 28 April 1994

    Committee

    Committee Consideration and Mark-up Session Held.

    Source: Committee

  7. 4 May 1994

    Calendars

    Placed on the Union Calendar, Calendar No. 274.

    Source: Calendars

  8. 4 May 1994

    Reported

    Reported by the Committee on Ways and Means. H. Rept. 103-491.

    Source: Committee

  9. 4 May 1994

    Reported

    Reported by the Committee on Ways and Means. H. Rept. 103-491.

    Source: Committee

  10. 10 May 1994

    Vote

    At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 5, rule I, the chair announced that further proceedings on the motion would be postponed until May 11.

    Source: Floor

  11. 10 May 1994

    Floor

    DEBATE - The House proceeded with forty minutes of debate.

    Source: Floor

  12. 10 May 1994

    Floor

    Considered under suspension of the rules. (consideration: CR H3198-3202)

    Source: Floor

  13. 10 May 1994

    Floor

    Mr. Rostenkowski moved to suspend the rules and pass the bill.

    Source: Floor

  14. 12 May 1994

    Passed

    Motion to reconsider laid on the table Agreed to without objection.

    Source: Floor

  15. 12 May 1994

    Vote

    On motion to suspend the rules and pass the bill Agreed to by the Yeas and Nays: (2/3 required): 420 - 0 (Roll no. 169).

    Source: Floor

  16. 12 May 1994

    Vote

    Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by the Yeas and Nays: (2/3 required): 420 - 0 (Roll no. 169).

    Source: Floor

  17. 12 May 1994

    Floor

    Considered as unfinished business. (consideration: CR H3305-3306)

    Source: Floor

  18. 16 May 1994

    Introduced

    Received in the Senate.

    Source: IntroReferral

  19. 19 May 1994

    Introduced

    Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 431.

    Source: Calendars

  20. 25 May 1994

    ResolvingDifferences

    Senate insists on its amendment asks for a conference, appoints conferees Moynihan; Baucus; Breaux; Packwood; Dole. (consideration: CR S6423)

    Source: ResolvingDifferences

  21. 25 May 1994

    Floor

    Measure laid before Senate by unanimous consent. (consideration: CR S6421-6423)

    Source: Floor

  22. 25 May 1994

    Passed

    Passed/agreed to in Senate: Passed Senate in lieu of S. 1231 with an amendment by Voice Vote.

    Source: Floor

  23. 26 May 1994

    Floor

    Message on Senate action sent to the House.

    Source: Floor

  24. 21 June 1994

    Passed

    On motion that the House disagree to the Senate amendment, and agree to a conference Agreed to without objection. (consideration: CR H4750)

    Source: ResolvingDifferences

  25. 21 June 1994

    ResolvingDifferences

    Mr. Jacobs asked unanimous consent that the House disagree to the Senate amendment, and agree to a conference.

    Source: ResolvingDifferences

  26. 21 June 1994

    ResolvingDifferences

    The Speaker appointed conferees: Gibbons, Rostenkowski, Pickle, Jacobs, Ford (TN), Archer, Bunning, and Santorum.

    Source: ResolvingDifferences

  27. 21 June 1994

    Passed

    Motion to reconsider laid on the table Agreed to without objection.

    Source: ResolvingDifferences

  28. 1 July 1994

    Committee

    Favorable Executive Comment Received from Treasury.

    Source: Committee

  29. 5 October 1994

    Passed

    Conferees agreed to file conference report.

    Source: ResolvingDifferences

  30. 5 October 1994

    Passed

    Conference committee actions: Conferees agreed to file conference report.

    Source: ResolvingDifferences

  31. 6 October 1994

    ResolvingDifferences

    Conference papers: Senate report and managers' statement held at the desk in Senate.

    Source: ResolvingDifferences

  32. 6 October 1994

    Passed

    Conference report agreed to in Senate: Senate agreed to conference report by Voice Vote.(consideration: CR S14397)

    Source: ResolvingDifferences

  33. 6 October 1994

    Vote

    On agreeing to the conference report Agreed to by the Yeas and Nays: 423 - 0 (Roll no. 494). (consideration: CR H11020)

    Source: ResolvingDifferences

  34. 6 October 1994

    Passed

    Motions to reconsider laid on the table Agreed to without objection.

    Source: ResolvingDifferences

  35. 6 October 1994

    Vote

    Conference report agreed to in House: On agreeing to the conference report Agreed to by the Yeas and Nays: 423 - 0 (Roll no. 494).(consideration: CR H11020)

    Source: ResolvingDifferences

  36. 6 October 1994

    ResolvingDifferences

    The previous question was ordered without objection.

    Source: ResolvingDifferences

  37. 6 October 1994

    Floor

    DEBATE - The House proceeded with one hour of debate on the conference report.

    Source: Floor

  38. 6 October 1994

    Passed

    Mr. Gibbons asked unanimous consent for consideration of the conference report, H. Rept. 103-842, that the conference report be considered as read, and that all points of order against it be waived. Agreed to without objection.

    Source: ResolvingDifferences

  39. 6 October 1994

    ResolvingDifferences

    Conference report H. Rept. 103-842 filed. (text of conference report: CR H11010-11011)

    Source: ResolvingDifferences

  40. 6 October 1994

    ResolvingDifferences

    Conference report filed: Conference report H. Rept. 103-842 filed.(text of conference report: CR H11010-11011)

    Source: ResolvingDifferences

  41. 7 October 1994

    Floor

    Message on Senate action sent to the House.

    Source: Floor

  42. 11 October 1994

    Floor

    Presented to President.

    Source: Floor

  43. 11 October 1994

    President

    Presented to President.

    Source: President

  44. 22 October 1994

    Became law

    Became Public Law No: 103-387.

    Source: President

  45. 22 October 1994

    Became law

    Signed by President.

    Source: BecameLaw

  46. 22 October 1994

    President

    Signed by President.

    Source: President

Votes

No vote records are attached yet.

Versions

Documents

16 official files

Public Law (PDF)

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Leesvertaling

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  • Public Law (PDF)

    Public Law · EN · 23 October 1994

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  • Enrolled Bill (text)

    Enrolled Bill · EN · 6 October 1994

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  • Enrolled Bill (PDF)

    Enrolled Bill · EN · 6 October 1994

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  • Conference report filed in House

    summary · EN · 6 October 1994

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  • Engrossed Amendment Senate (text)

    Engrossed Amendment Senate · EN · 25 May 1994

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  • Engrossed Amendment Senate (PDF)

    Engrossed Amendment Senate · EN · 25 May 1994

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  • Passed Senate amended

    summary · EN · 25 May 1994

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  • Placed on Calendar Senate (text)

    Placed on Calendar Senate · EN · 19 May 1994

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  • Placed on Calendar Senate (PDF)

    Placed on Calendar Senate · EN · 19 May 1994

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  • Engrossed in House (text)

    Engrossed in House · EN · 12 May 1994

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  • Engrossed in House (PDF)

    Engrossed in House · EN · 12 May 1994

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  • Reported in House (text)

    Reported in House · EN · 4 May 1994

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  • Reported in House (PDF)

    Reported in House · EN · 4 May 1994

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  • Introduced in House (text)

    Introduced in House · EN · 21 April 1994

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  • Introduced in House (PDF)

    Introduced in House · EN · 21 April 1994

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  • Introduced in House

    summary · EN · 21 April 1994

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