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H.R. 3409 (109th): Federal Tax Withholding Act of 2005

The text of the bill below is as of Jul 22, 2005 (Introduced). The bill was not enacted into law.



1st Session

H. R. 3409


July 22, 2005

(for himself, Mr. Burton of Indiana, Mrs. Cubin, Mr. Cannon, Mr. Tancredo, Mr. Pence, Mr. Flake, Mr. Bartlett of Maryland, Mr. Wilson of South Carolina, Mrs. Jo Ann Davis of Virginia, and Mr. Garrett of New Jersey) introduced the following bill; which was referred to the Committee on Ways and Means


To amend the Internal Revenue Code of 1986 to repeal the withholding of income and social security taxes.


Short title

This Act may be cited as the Federal Tax Withholding Act of 2005.


Repeal of withholding of income and social security taxes


In general

The following sections of the Internal Revenue Code of 1986 are hereby repealed:


Section 3102 (relating to deduction of social security tax from wages).


Section 3202 (relating to deduction of railroad retirement tax from compensation).


Chapter 24 (relating to income tax withholding).


Requirement of estimated tax payments for employee social security taxes

Subsection (f) of section 6654 of such Code is amended by striking minus at the end of paragraph (2) and inserting plus, by redesignating paragraph (3) as paragraph (4), and by inserting after paragraph (2) the following new paragraph:


the taxes imposed by section 3101(a) and 3201(a), minus



Effective date

The amendments made by this section shall apply to amounts paid after the date of the enactment of this Act.