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S. 3097: A bill to direct the Secretary of the Treasury to report on tax compliance with respect to non-employer business income, and for other purposes.

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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Jun 20, 2018.


This bill requires the Department of the Treasury to study and report to Congress regarding tax compliance with respect to non-employer business income. The report must include an evaluation of: (1) whether there is significant over-reporting of non-employer business income due to underutilization of allowable deductions and other tax benefits; (2) the current tax withholding, reporting, and filing systems; and (3) changes over time in the earning of wage income and non-employer business income.