A bill to direct the Secretary of the Treasury to report on tax compliance with respect to non-employer business income, and for other purposes.
Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.
This bill requires the Department of the Treasury to study and report to Congress regarding tax compliance with respect to non-employer business income. The report must include an evaluation of: (1) whether there is significant over-reporting of non-employer business income due to underutilization of allowable deductions and other tax benefits; (2) the current tax withholding, reporting, and filing systems; and (3) changes over time in the earning of wage income and non-employer business income.
Read twice and referred to the Committee on Finance.
- Introduced in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 3097: A bill to direct the Secretary of the Treasury to report on tax compliance with respect to non-employer business income, and for other purposes.. 115th Congress. Open America. https://openamerica.io/bill/115-S-3097/
"S. 3097: A bill to direct the Secretary of the Treasury to report on tax compliance with respect to non-employer business income, and for other purposes.." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-S-3097/.
S. 3097, 115th Cong. (2026), https://openamerica.io/bill/115-S-3097/.
[S. 3097: A bill to direct the Secretary of the Treasury to report on tax compliance with respect to non-employer business income, and for other purposes.](https://openamerica.io/bill/115-S-3097/)