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H.R. 11795 (95th): A bill to amend the Internal Revenue Code of 1954 to provide that services performed by certain officers of closely-held corporations will not be subject to the Federal unemployment tax.

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

4/3/1978--Introduced. Amends the Internal Revenue Code to exempt services by officers of closed corporations wholly owned by themselves or their families from the unemployment tax.