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S 1908 112th Congress Senate Taxation Accounting and auditing Contracts and agency Employment taxes Licensing and registrations Social security and elderly assistance Tax administration and collection, taxpayers User charges and fees Wages and earnings

A bill to amend the Internal Revenue Code of 1986 to clarify the employment tax treatment and reporting of wages paid by professional employer organization, and for other purposes.

Introduced: November 18, 2011 Introduced by: Grassley, Chuck Republican · Iowa See on congress.gov
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This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) 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
Nov 18, 2011
Read twice and referred to the Committee on Finance.
Nov 18, 2011
Introduced in Senate
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to treat professional employer organizations (PEOs), certified by the Internal Revenue Service (IRS), as employers for employment tax purposes (thus allowing such PEOs to pay wages and collect and remit payroll taxes on behalf of an employer).

Sets forth IRS certification requirements for PEOs, including financial review and reporting requirements. Requires a PEO to post a bond each year, up to $1 million, to guarantee payment of employment taxes.

What's happening now November 18, 2011

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 2466 Related bill Small Business Efficiency Act of 2011
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 1908: A bill to amend the Internal Revenue Code of 1986 to clarify the employment tax treatment and reporting of wages paid by professional employer organization, and for other purposes.. 112th Congress. Open America. https://openamerica.io/bill/112-S-1908/
MLA
"S. 1908: A bill to amend the Internal Revenue Code of 1986 to clarify the employment tax treatment and reporting of wages paid by professional employer organization, and for other purposes.." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-S-1908/.
Bluebook (legal)
S. 1908, 112th Cong. (2026), https://openamerica.io/bill/112-S-1908/.
Markdown link
[S. 1908: A bill to amend the Internal Revenue Code of 1986 to clarify the employment tax treatment and reporting of wages paid by professional employer organization, and for other purposes.](https://openamerica.io/bill/112-S-1908/)
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