PlainBillCongress, translated.Legislation. Context. Public interest.Became Public Law No: 103-387.
Congressional Research Service
Version 00 · Introduced in House · Apr 21, 1994
Social Security Act Amendments of 1994 - Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act (SSA) and the Internal Revenue Code (IRC) to raise from $50 to $1,250 the minimum amount of cash remuneration payable to a domestic employee in any year which is subject to social security employment taxes. Provides for annual adjustments of such threshold. Amends the IRC to: (1) provide for the coordination of the collection of domestic service employment taxes with the collection of income taxes; (2) subject domestic service employment taxes to estimated tax provisions; (3) exempt certain employers from the payment of such taxes; and (4) authorize the Secretary of the Treasury to enter into agreements to collect State unemployment taxes imposed on such remuneration. Directs the Secretary to prepare and make available to employers information on their tax obligations under Federal and State law with regard to domestic employees. Absolves employers from liability for certain underpaid taxes and associated penalty and interest payments owed before this Act becomes effective. Directs the Secretary of Health and Human Services to study and report to the Congress on the reasons for rising costs payable from such Fund. Amends SSA title II to: (1) increase the portion of wages and self-employment income subject to social security taxation that is allocated to the Federal Disability Insurance Trust Fund (Fund); and (2) modify restrictions on social security benefit payments to incarcerated felons, with changes converting such restrictions into an outright prohibition applicable to all individuals convicted of an offense punishable by imprisonment for more than one year (currently only convicted felons), regardless of the actual sentence imposed, as well as to individuals confined pursuant to a court order based on verdicts of insanity or similar mental disorders.
People & committees
Rep. Jacobs, Andrew, Jr. [D-IN-10] · D–IN
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Became Public Law No: 103-387.
Became Public Law No: 103-387.
Signed by President.
Signed by President.
Presented to President.
Presented to President.
Message on Senate action sent to the House.
Senate agreed to conference report by Voice Vote. (consideration: CR S14397)
Conference report agreed to in Senate: Senate agreed to conference report by Voice Vote.(consideration: CR S14397)
Conference papers: message on House action held at the desk in Senate.
Conference papers: Senate report and managers' statement held at the desk in Senate.
On agreeing to the conference report Agreed to by the Yeas and Nays: 423 - 0 (Roll no. 494). (consideration: CR H11020)
House roll call 494 · Individual votesMotions to reconsider laid on the table Agreed to without objection.
Conference report agreed to in House: On agreeing to the conference report Agreed to by the Yeas and Nays: 423 - 0 (Roll no. 494).(consideration: CR H11020)
House roll call 494 · Individual votesThe previous question was ordered without objection.
DEBATE - The House proceeded with one hour of debate on the conference report.
Mr. Gibbons asked unanimous consent for consideration of the conference report, H. Rept. 103-842, that the conference report be considered as read, and that all points of order against it be waived. Agreed to without objection.
Conference report H. Rept. 103-842 filed. (text of conference report: CR H11010-11011)
Conference report filed: Conference report H. Rept. 103-842 filed.(text of conference report: CR H11010-11011)
Conferees agreed to file conference report.
Conference committee actions: Conferees agreed to file conference report.
Favorable Executive Comment Received from Treasury.
The Speaker appointed conferees: Gibbons, Rostenkowski, Pickle, Jacobs, Ford (TN), Archer, Bunning, and Santorum.
Motion to reconsider laid on the table Agreed to without objection.
On motion that the House disagree to the Senate amendment, and agree to a conference Agreed to without objection. (consideration: CR H4750)
Mr. Jacobs asked unanimous consent that the House disagree to the Senate amendment, and agree to a conference.
Message on Senate action sent to the House.
Senate insists on its amendment asks for a conference, appoints conferees Moynihan; Baucus; Breaux; Packwood; Dole. (consideration: CR S6423)
Passed Senate in lieu of S. 1231 with an amendment by Voice Vote.
Passed/agreed to in Senate: Passed Senate in lieu of S. 1231 with an amendment by Voice Vote.
Senate struck all after the Enacting Clause and substituted the language of S. 1231.
Measure laid before Senate by unanimous consent. (consideration: CR S6421-6423)
Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 431.
Received in the Senate.
Motion to reconsider laid on the table Agreed to without objection.
On motion to suspend the rules and pass the bill Agreed to by the Yeas and Nays: (2/3 required): 420 - 0 (Roll no. 169).
House roll call 169 · Individual votesPassed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by the Yeas and Nays: (2/3 required): 420 - 0 (Roll no. 169).
House roll call 169 · Individual votesConsidered as unfinished business. (consideration: CR H3305-3306)
At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 5, rule I, the chair announced that further proceedings on the motion would be postponed until May 11.
DEBATE - The House proceeded with forty minutes of debate.
Considered under suspension of the rules. (consideration: CR H3198-3202)
Mr. Rostenkowski moved to suspend the rules and pass the bill.
Placed on the Union Calendar, Calendar No. 274.
Reported by the Committee on Ways and Means. H. Rept. 103-491.
Reported by the Committee on Ways and Means. H. Rept. 103-491.
Ordered to be Reported.
Committee Consideration and Mark-up Session Held.
Hearings Held on Issue by Subcommittee on Social Security Prior to Introduction (Apr 22; Sep 21, 93).
Joint Hearing Held on Issue by Subcommittee on Social Security and Subcommittee on Human Resources Prior to Introduction (Mar 4, 93).
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
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Source last updated: Feb 7, 2024. Consult Congress.gov for the current record.
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