Skip to main content
HR 792 100th Congress House Taxation Contractors Labor and Employment Self-employed Skilled labor Social security taxes Unemployment insurance

A bill to amend the Tax Reform Act of 1986 to delay for 2 years the exception for certain technical personnel from certain rules for determining whether an individual is an employee or independent…

Show full title

A bill to amend the Tax Reform Act of 1986 to delay for 2 years the exception for certain technical personnel from certain rules for determining whether an individual is an employee or independent contractor for employment tax purposes.

Introduced: January 28, 1987 See on congress.gov
Sign in to write a letter Sign in to watch
This bill died when the 100th Congress ended
It never became law before the 100th Congress (1987–1988) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 28, 1987
Referred to House Committee on Ways and Means.
Jan 28, 1987
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service

Amends the Tax Reform Act of 1986 to delay until December 31, 1988 (currently, December 31, 1986) the exception for certain technical personnel from certain rules for determining whether an individual is an employee or independent contractor for employment tax purposes.

What's happening now January 28, 1987

Referred to House Committee on Ways and Means.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 3 Republican 1
D
Mfume, Kweisi
Maryland · Oct 27, 1987
 D
Pelosi, Nancy
California · Sep 17, 1987
 R
Smith, Christopher H.
New Jersey · Mar 25, 1987
 D
Markey, Edward J.
Massachusetts · Mar 3, 1987
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 792: A bill to amend the Tax Reform Act of 1986 to delay for 2 years the exception for certain technical personnel from certain rules for determining whether an individual is an employee or independent contractor for employment tax purposes.. 100th Congress. Open America. https://openamerica.io/bill/100-HR-792/
MLA
"H.R. 792: A bill to amend the Tax Reform Act of 1986 to delay for 2 years the exception for certain technical personnel from certain rules for determining whether an individual is an employee or independent contractor for employment tax purposes.." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-HR-792/.
Bluebook (legal)
H.R. 792, 100th Cong. (2026), https://openamerica.io/bill/100-HR-792/.
Markdown link
[H.R. 792: A bill to amend the Tax Reform Act of 1986 to delay for 2 years the exception for certain technical personnel from certain rules for determining whether an individual is an employee or independent contractor for employment tax purposes.](https://openamerica.io/bill/100-HR-792/)
Report a problem