S 2882
111th Congress
Senate
Taxation
Contracts and agency
Employment taxes
Government information and archives
Tax administration and collection, taxpayers
Taxpayer Responsibility, Accountability, and Consistency Act of 2009
Introduced: December 15, 2009
See on congress.gov
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Dec 15, 2009
Read twice and referred to the Committee on Finance.
Dec 15, 2009
Sponsor introductory remarks on measure. (CR S13253-13254)
Dec 15, 2009
Introduced in Senate
Plain-English summary
Taxpayer Responsibility, Accountability and Consistency Act of 2009 - Amends the Internal Revenue Code to: (1) require reporting to the Internal Revenue Service (IRS) of payments (including payments of amounts in consideration for property or of gross proceeds) of $600 or more made by or to corporations (other than tax-exempt organizations); (2) set forth safe harbor 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.
What's happening now
Read twice and referred to the Committee on Finance.
Committees of jurisdiction
1