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

Introduced:
Dec 12, 2012 (112th Congress, 2011–2013)
Status:
Died (Referred to Committee)
Sponsor
Erik Paulsen
Representative for Minnesota's 3rd congressional district
Party
Republican
Text
Read Text »
Last Updated
Dec 12, 2012
Length
13 pages
Related Bills
S. 2145 (Related)
Fair Playing Field Act of 2012

Referred to Committee
Last Action: Mar 01, 2012

H.R. 4123 (Related)
Fair Playing Field Act of 2012

Referred to Committee
Last Action: Mar 01, 2012

 
Status

This bill was introduced on December 12, 2012, in a previous session of Congress, but was not enacted.

Progress
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.

Summary

No summaries available.

Cosponsors
none
Committees

House Ways and Means

The committee chair determines whether a bill will move past the committee stage.

 
Primary Source

THOMAS.gov (The Library of Congress)

GovTrack gets most information from THOMAS, which is updated generally one day after events occur. Activity since the last update may not be reflected here. Data comes via the congress project.

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Notes

H.R. stands for House of Representatives bill.

A bill must be passed by both the House and Senate in identical form and then be signed by the president to become law.

The bill’s title was written by its sponsor.

GovTrack’s Bill Summary

We don’t have a summary available yet.

Library of Congress Summary

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


12/12/2012--Introduced.
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

The summary below was written by the House Republican Conference, which is the caucus of Republicans in the House of Representatives.


No summary available.

House Democratic Caucus Summary

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So, yes, we display the House Republican Conference’s summaries when available even if we do not have a Democratic summary available. That’s because we feel it is better to give you as much information as possible, even if we cannot provide every viewpoint.

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