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HR 2642 105th Congress House

To amend the Internal Revenue Code of 1986 to clarify the standards for determining whether an employer-employee relationship exists.

Introduced: October 8, 1997 See on congress.gov
Taxation ContractorsIncome taxLabor and EmploymentPersonal income tax
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Self-employedTax administrationWithholding tax
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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
Oct 8, 1997
Referred to the House Committee on Ways and Means.
Oct 8, 1997
Sponsor introductory remarks on measure. (CR E1964)
Oct 8, 1997
Introduced in House
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 Latest action October 8, 1997

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to set forth standards for determining the employer-employee relationship.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1 Independent 1
D
DeLauro, Rosa L.
Connecticut · Oct 23, 1997
 I
Sanders, Bernard
Vermont · Oct 8, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2642: To amend the Internal Revenue Code of 1986 to clarify the standards for determining whether an employer-employee relationship exists.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-2642/
MLA
"H.R. 2642: To amend the Internal Revenue Code of 1986 to clarify the standards for determining whether an employer-employee relationship exists.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-2642/.
Bluebook (legal)
H.R. 2642, 105th Cong. (2026), https://openamerica.io/bill/105-HR-2642/.
Markdown link
[H.R. 2642: To amend the Internal Revenue Code of 1986 to clarify the standards for determining whether an employer-employee relationship exists.](https://openamerica.io/bill/105-HR-2642/)
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