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HR 5804 110th Congress House

Taxpayer Responsibility, Accountability, and Consistency Act of 2008

Official title: To amend the Internal Revenue Code of 1986 to modify the rules relating to the treatment of individuals as independent contractors or employees, and for other purposes.

Introduced: April 30, 2008 See on congress.gov
Taxation Administrative remediesCommerceContractorsCorporation taxes
More subjectsShow fewer subjects
Department of the TreasuryEvidence (Law)Government Operations and PoliticsGovernment paperworkIncome taxInternal Revenue Service (IRS)Labor and EmploymentLawTax evasionTax penaltiesTax returnsWithholding tax
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This bill died when the 110th Congress ended
It never became law before the 110th Congress (2007–2008) 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
Apr 15, 2008
Referred to the House Committee on Ways and Means.
Apr 15, 2008
Introduced in House
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 Latest action April 15, 2008

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Taxpayer Responsibility, Accountability and Consistency Act of 2008 - Amends the Internal Revenue Code to: (1) require reporting to the Internal Revenue Service (IRS) of payments of $600 or more made to corporations; (2) set forth criteria and rules relating to the treatment of workers as employees or independent contractors; and (3) increase penalties for failure to file correct tax return information or comply with other information reporting requirements.

Requires the Secretary of the Treasury to issue an annual report on worker misclassification.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 9
All 9 Democratic 9
D
Moore, Gwen
Wisconsin · Sep 15, 2008
 D
Larson, John B.
Connecticut · Jul 15, 2008
 D
DeGette, Diana
Colorado · Jun 4, 2008
 D
Carson, André
Indiana · Apr 30, 2008
 D
Sherman, Brad
California · Apr 22, 2008
 D
DeLauro, Rosa L.
Connecticut · Apr 15, 2008
 D
Doggett, Lloyd
Texas · Apr 15, 2008
 D
Neal, Richard E.
Massachusetts · Apr 15, 2008
 D
Sánchez, Linda T.
California · Apr 15, 2008
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5804: Taxpayer Responsibility, Accountability, and Consistency Act of 2008. 110th Congress. Open America. https://openamerica.io/bill/110-HR-5804/
MLA
"H.R. 5804: Taxpayer Responsibility, Accountability, and Consistency Act of 2008." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-5804/.
Bluebook (legal)
H.R. 5804, 110th Cong. (2026), https://openamerica.io/bill/110-HR-5804/.
Markdown link
[H.R. 5804: Taxpayer Responsibility, Accountability, and Consistency Act of 2008](https://openamerica.io/bill/110-HR-5804/)
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