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Social Security Domestic Employment Reform Act of 1994

Introduced: July 14, 1993 See on congress.gov
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 Everywhere this bill has been 10 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 25, 1994
Indefinitely postponed by Senate by Unanimous Consent.
May 25, 1994
Senate passed companion measure H.R. 4278 in lieu of this measure by Voice Vote.
May 25, 1994
Senate incorporated this measure in H.R. 4278 as an amendment.
Apr 19, 1994
Placed on Senate Legislative Calendar under General Orders. Calendar No. 415.
Apr 19, 1994
Committee on Finance. Reported to Senate by Senator Moynihan with amendments. With written report No. 103-252.
Mar 22, 1994
Committee on Finance. Ordered to be reported with amendments favorably.
Jul 21, 1993
Committee on Finance. Hearings held. Hearings printed: S.Hrg. 103-445.
Jul 14, 1993
Read twice and referred to the Committee on Finance.
Jul 14, 1993
Sponsor introductory remarks on measure. (CR S8721)
Jul 14, 1993
Introduced in Senate
 Plain-English summary Congressional Research Service

Social Security Domestic Employment Reform Act of 1993 - Amends the Internal Revenue Code and title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to change the threshold (currently, $50 a quarter) at which cash remuneration for domestic services becomes subject to social security employment taxes to an applicable dollar amount required for a quarter of coverage under title II. Excludes the employment of domestic employees under age 18 from such coverage.

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.

What's happening now May 25, 1994

Indefinitely postponed by Senate by Unanimous Consent.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1 Republican 1