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S 344 106th Congress Senate

Independent Contractor Simplification and Relief Act of 1999

Official title: A biil to amend the Internal Revenue Code of 1986 to provide a safe harbor for determining that certain individuals are not employees.

Introduced: May 20, 1999 See on congress.gov
Taxation CommerceComputer programmingEngineersEvidence (Law)
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This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) 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
Feb 3, 1999
Read twice and referred to the Committee on Finance.
Feb 3, 1999
Sponsor introductory remarks on measure. (CR S1153-1154, S1156-1157)
Feb 3, 1999
Introduced in Senate
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 Latest action February 3, 1999

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service
Independent Contractor Simplification and Relief Act of 1999 - Amends the Internal Revenue Code to set forth criteria for determining whether a service provider and a service recipient are in an employer-employee or an independent contractor relationship.

Amends the Revenue Act of 1978, as amended by the Tax Reform Act of 1986 to repeal the prohibition on treating certain technical service providers as independent contractors.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Collins, Susan M.
Maine · May 20, 1999
Cite this page click to expand
APA
U.S. Congress. (2026). S. 344: Independent Contractor Simplification and Relief Act of 1999. 106th Congress. Open America. https://openamerica.io/bill/106-S-344/
MLA
"S. 344: Independent Contractor Simplification and Relief Act of 1999." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-S-344/.
Bluebook (legal)
S. 344, 106th Cong. (2026), https://openamerica.io/bill/106-S-344/.
Markdown link
[S. 344: Independent Contractor Simplification and Relief Act of 1999](https://openamerica.io/bill/106-S-344/)
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