H.R. 5847 (102nd): To amend the Internal Revenue Code of 1986 to clarify the exemption for student nurses from Social Security and unemployment taxes.

Introduced:
Aug 12, 1992 (102nd Congress, 1991–1992)
Sponsor:
Rep. Thomas Downey [D-NY2]
Status:
Died (Referred to Committee)

The bill’s title was written by the bill’s sponsor. H.R. stands for House of Representatives bill.

GovTrack’s Bill Summary

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Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.


8/12/1992--Introduced.
Amends the Internal Revenue Code and the Social Security Act to revise the exemption for student nurses from employment taxes. Allows such exemption if: (1) the student is enrolled and is regularly attending classes in a nurses' training school; (2) the service performed by a nursing student is substantially less than full-time; (3) the total amount of annual earnings is less than 50 percent of the average annual earnings of a full-time registered nurse; and (4) the service fullfills a mandatory requirement of the employee's nurses' training school, qualifies the employee for credit toward a nursing degree or nursing certificate, or falls within the class of services typically performed by nurses in the course of their duties or by nursing students in a clinical work training program.

House Republican Conference Summary

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