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S 1610 104th Congress Senate

Independent Contractor Tax Simplification Act of 1996

Official title: A bill to amend the Internal Revenue Code of 1986 to clarify the standards used for determining whether individuals are not employees.

Introduced: March 13, 1996 See on congress.gov
Taxation CommerceContractsIncome taxLabor and Employment
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Self-employedSocial WelfareSocial security taxesStandardsWithholding tax
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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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 13, 1996
Read twice and referred to the Committee on Finance.
Mar 13, 1996
Sponsor introductory remarks on measure. (CR S1970-1974)
Mar 13, 1996
Introduced in Senate
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 Latest action March 13, 1996

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Independent Contractor Tax Simplification Act of 1996 - Amends the Internal Revenue Code to provide that, for purposes of determining the employment status of individuals as employees, a service provider shall not be treated as an employee, a service recipient shall not be treated as an employer, a payor shall not be treated as an employer, and compensation paid or received for such service shall not be treated as paid or received with respect to employment if certain conditions are met.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
McConnell, Mitch
Kentucky · Jun 5, 1996
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1610: Independent Contractor Tax Simplification Act of 1996. 104th Congress. Open America. https://openamerica.io/bill/104-S-1610/
MLA
"S. 1610: Independent Contractor Tax Simplification Act of 1996." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-S-1610/.
Bluebook (legal)
S. 1610, 104th Cong. (2026), https://openamerica.io/bill/104-S-1610/.
Markdown link
[S. 1610: Independent Contractor Tax Simplification Act of 1996](https://openamerica.io/bill/104-S-1610/)
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