PlainBillCongress, translated.Legislation. Context. Public interest.Indefinitely postponed by Senate by Unanimous Consent.
Congressional Research Service
Version 00 · Introduced in Senate · Jul 14, 1993
Social Security Domestic Employment Reform Act of 1993 - Amends the Internal Revenue Code and title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to change the threshold (currently, $50 a quarter) at which cash remuneration for domestic services becomes subject to social security employment taxes to an applicable dollar amount required for a quarter of coverage under title II. Excludes the employment of domestic employees under age 18 from such coverage. Sets 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.
People & committees
Sen. Moynihan, Daniel Patrick [D-NY] · D–NY
Legislative record
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Indefinitely postponed by Senate by Unanimous Consent.
Senate passed companion measure H.R. 4278 in lieu of this measure by Voice Vote.
Senate incorporated this measure in H.R. 4278 as an amendment.
Placed on Senate Legislative Calendar under General Orders. Calendar No. 415.
Committee on Finance. Reported to Senate by Senator Moynihan with amendments. With written report No. 103-252.
Committee on Finance. Reported to Senate by Senator Moynihan with amendments. With written report No. 103-252.
Committee on Finance. Ordered to be reported with amendments favorably.
Committee on Finance. Hearings held. Hearings printed: S.Hrg. 103-445.
Read twice and referred to the Committee on Finance.
Sponsor introductory remarks on measure. (CR S8721)
Introduced in Senate
Primary sources
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Source last updated: Jan 14, 2025. Consult Congress.gov for the current record.
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