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HR 3581 113th Congress House

Small Business Efficiency Act

Official title: To amend the Internal Revenue Code of 1986 to clarify the employment tax treatment and reporting of wages paid by professional employer organizations, and for other purposes.

Introduced: July 9, 2014 See on congress.gov
Taxation Accounting and auditingContracts and agencyEmployment taxesLicensing and registrations
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Social security and elderly assistanceTax administration and collection, taxpayersUser charges and feesWages and earnings
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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
Nov 21, 2013
Referred to the House Committee on Ways and Means.
Nov 21, 2013
Introduced in House
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 Latest action November 21, 2013

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Small Business Efficiency Act - 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.

 Related & companion bills 2
  • HR 1 Related bill Tax Reform Act of 2014
  • S 479 Identical bill Small Business Efficiency Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 6
All 6 Democratic 2 Republican 2
D
Schiff, Adam B.
California · Jul 24, 2014
 R
Amodei, Mark E.
Nevada · Jul 9, 2014
 R
Young, Todd
Indiana · Jul 9, 2014
SMITH, LAMAR
· Apr 10, 2014
Paulsen, Erik
· Dec 4, 2013
 D
Thompson, Mike
California · Nov 21, 2013
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3581: Small Business Efficiency Act. 113th Congress. Open America. https://openamerica.io/bill/113-HR-3581/
MLA
"H.R. 3581: Small Business Efficiency Act." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-3581/.
Bluebook (legal)
H.R. 3581, 113th Cong. (2026), https://openamerica.io/bill/113-HR-3581/.
Markdown link
[H.R. 3581: Small Business Efficiency Act](https://openamerica.io/bill/113-HR-3581/)
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