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H.R.2334 / 103rd Congress

To amend the Internal Revenue Code of 1986 to simplify the collection of employment taxes on domestic services.

See H.R.4278.

Official summary

Version 00 · Introduced in House · Jun 8, 1993

Amends the Internal Revenue Code to set forth rules for filing returns with respect to domestic service employment taxes and requires such returns to be made on a calendar year basis. Subjects such taxes to estimated tax provisions. Makes filing requirements inapplicable to any employer liable for tax concerning remuneration for services other than domestic service in a private home. Authorizes the Secretary of the Treasury to enter into agreements with States to collect the State unemployment tax imposed on remuneration for domestic service and transfers such amounts to a State's account in the Unemployment Trust Fund. Treats such taxes as domestic service employment taxes. Requires the Secretary to inform domestic service employers in private homes of their tax obligations. Adjusts the threshold (from $50 a calendar quarter to $800 a year) for paying and withholding social security taxes on wages paid for domestic service in a private home.

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Who introduced it

Rep. Houghton, Amo [R-NY-31] · R–NY

Committees

  • Ways and Means Committee
0 cosponsorship records, including any withdrawals

    Actions

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    1. See H.R.4278.

    2. Referred to the House Committee on Ways and Means.

    3. Introduced in House

    4. Introduced in House

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