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HR 1088 104th Congress House

To amend the Internal Revenue Code of 1986 to provide that the employment taxes shall not apply to amounts paid by certain State funds as compensation for unpaid wages.

Introduced: March 1, 1995 See on congress.gov
Taxation CommerceLabor and EmploymentPlant shutdownsSocial Welfare
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Social security taxesTax exclusionUnemployment insuranceWages
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This bill died when the 104th Congress ended
It never became law before the 104th Congress (1995–1996) 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
Mar 1, 1995
Referred to the House Committee on Ways and Means.
Mar 1, 1995
Introduced in House
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 Latest action March 1, 1995

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Provides that employment taxes under the Internal Revenue Code and title II (Old-Age, Survivors and Disability Insurance) of the Social Security Act are not applicable to amounts paid by a State wage security fund for unpaid wages.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 1088: To amend the Internal Revenue Code of 1986 to provide that the employment taxes shall not apply to amounts paid by certain State funds as compensation for unpaid wages.. 104th Congress. Open America. https://openamerica.io/bill/104-HR-1088/
MLA
"H.R. 1088: To amend the Internal Revenue Code of 1986 to provide that the employment taxes shall not apply to amounts paid by certain State funds as compensation for unpaid wages.." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-HR-1088/.
Bluebook (legal)
H.R. 1088, 104th Cong. (2026), https://openamerica.io/bill/104-HR-1088/.
Markdown link
[H.R. 1088: To amend the Internal Revenue Code of 1986 to provide that the employment taxes shall not apply to amounts paid by certain State funds as compensation for unpaid wages.](https://openamerica.io/bill/104-HR-1088/)
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