H.R. 6653 (112th): Independent Contractor Tax Fairness and Simplification Act of 2012

Dec 12, 2012 (112th Congress, 2011–2013)
Died (Referred to Committee)
Erik Paulsen
Representative for Minnesota's 3rd congressional district
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Last Updated
Dec 12, 2012
13 pages
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This bill was introduced on December 12, 2012, in a previous session of Congress, but was not enacted.

Introduced Dec 12, 2012
Referred to Committee Dec 12, 2012
Full Title

To amend the Internal Revenue Code of 1986 to provide standards for determining employment status, and for other purposes.


No summaries available.


House Ways and Means

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Primary Source

THOMAS.gov (The Library of Congress)

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H.R. stands for House of Representatives bill.

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The bill’s title was written by its sponsor.

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.

Independent Contractor Tax Fairness and Simplification Act of 2012 - Amends the Internal Revenue Code to set forth criteria for classifying a worker as an employee or an independent contractor.
Prohibits: (1) any retroactive assessment of employment tax, except with respect to certain skilled workers, for tax periods after December 31, 1978, unless the employer had no reasonable basis for not treating a worker as an employee, and (2) the issuance, after the enactment of this Act, of Treasury regulations with respect to the employment status of any individual for purposes of the employment tax.
Establishes safe harbor provisions upon which a service recipient or payor may rely in classifying a service provider as an independent contractor rather than as an employee where the service provider:
(1) incurs significant financial responsibility for providing and maintaining equipment and facilities to perform work under a contract;
(2) incurs unreimbursed expenses or risks income fluctuations because remuneration is directly related to sales or other output rather than solely to the number of hours actually worked or expenses incurred;
(3) is compensated on factors related to the work performed and not solely on the basis of hours or time expended; and
(4) substantially controls the means and manner of performing the contract services, the specifications of the service recipient or payor, and any additional contractual requirements.

House Republican Conference Summary

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No summary available.

House Democratic Caucus Summary

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