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HR 1114 103th Congress House Taxation Government trust funds Household workers Income tax Old age, survivors and disability insurance Social security taxes State taxation Tax administration Tax returns Unemployment insurance Wages Withholding tax

To amend the Internal Revenue Code of 1986 to simplify the application of employment taxes in the case of domestic services.

Introduced: February 24, 1993 See on congress.gov
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 Everywhere this bill has been 5 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 28, 1994
See H.R.4278.
Mar 4, 1993
Referred to the Subcommittee on Social Security.
Feb 24, 1993
Referred to the House Committee on Ways and Means.
Feb 24, 1993
Introduced in House
Feb 16, 1993
Sponsor introductory remarks on measure. (CR H596)
 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to adjust the threshold (from $50 a quarter to $300 a year) for paying and withholding social security taxes on wages paid for domestic service in a private home.

Sets forth rules for filing returns with respect to domestic service employment taxes and requires such returns to be made on a calendar year basis.

Subjects such taxes to estimated tax provisions.

Makes filing requirements inapplicable to any employer liable for tax concerning remuneration for services other than domestic service in a private home.

Authorizes the Secretary of the Treasury to enter into agreements with States to collect the State unemployment tax imposed on remuneration for domestic service and transfers such amounts to a State's account in the Unemployment Trust Fund. Treats such taxes as domestic service employment taxes.

What's happening now April 28, 1994

See H.R.4278.

 Committees of jurisdiction 2
 Cosponsors 1
All 1 Democratic 1