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HR 899 103th Congress House Social Welfare Congressional reporting requirements Government trust funds Household workers Income tax Old age, survivors and disability insurance Social security taxes State taxation Tax administration Tax exemption Tax returns Taxation Unemployment insurance Wages

Social Security Domestic Employment Tax Simplification Act of 1993

Introduced: February 16, 1993 See on congress.gov
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 Everywhere this bill has been 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 28, 1994
See H.R.4278.
Feb 23, 1993
Referred to the Subcommittee on Social Security.
Feb 16, 1993
Referred to the House Committee on Ways and Means.
Feb 16, 1993
Introduced in House
 Plain-English summary Congressional Research Service

Social Security Domestic Employment Tax Simplification Act of 1993 - Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act and the Internal Revenue Code (IRC) to raise the threshold amount of cash remuneration payable to a domestic employee in any year which is subject to social security employment taxes.

Amends 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.

Requires the Secretaries of Health and Human Services and the Treasury to study and report to the Congress on the effects of this Act.

What's happening now April 28, 1994

See H.R.4278.

 Committees of jurisdiction 2
 Cosponsors 1
All 1 Democratic 1