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HR 348 113th Congress House Taxation Employment taxes Service industries Small business

Narrowing Exceptions for Withholding Taxes Act of 2013

Introduced: January 22, 2013 See on congress.gov
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This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) 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
Jan 22, 2013
Referred to the House Committee on Ways and Means.
Jan 22, 2013
Introduced in House
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 Plain-English summary Congressional Research Service

Narrowing Exceptions for Withholding Taxes Act of 2013 - Amends the Internal Revenue Code and title II (Old-Age, Survivors, and Disability Insurance Benefits) of the Social Security Act to require a shareholder of a subchapter S corporation engaged in a professional service business to include all items of income or loss attributable to such business in determining such shareholder's net earnings from self-employment for purposes of computing employment tax liability.

Defines a "professional service business" as any trade or business substantially all of the activities of which involve providing services in the fields of health, law, lobbying, engineering, architecture, accounting, actuarial science, performing arts, consulting, athletics, investment advice or management, or brokerage services.


What's happening now January 22, 2013

Referred to the House Committee on Ways and Means.

 Related & companion bills 3
  • HR 505 Related bill Balancing Act
  • S 277 Related bill Job Preservation and Economic Certainty Act of 2013
  • S 278 Related bill Job Preservation and Sequester Replacement Act of 2013
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Sánchez, Linda T.
California · Feb 12, 2013
 D
Van Hollen, Chris
Maryland · Jan 22, 2013
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 348: Narrowing Exceptions for Withholding Taxes Act of 2013. 113th Congress. Open America. https://openamerica.io/bill/113-HR-348/
MLA
"H.R. 348: Narrowing Exceptions for Withholding Taxes Act of 2013." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-348/.
Bluebook (legal)
H.R. 348, 113th Cong. (2026), https://openamerica.io/bill/113-HR-348/.
Markdown link
[H.R. 348: Narrowing Exceptions for Withholding Taxes Act of 2013](https://openamerica.io/bill/113-HR-348/)
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