A bill relating to the treatment of certain health and welfare benefit funds for purposes of employment taxes.

Provides that for certain payments made before 1987, a trust fund that qualifies as a voluntary employees' benefit association providing health and welfare benefits to specified persons in Pennsylvania shall be deemed to have fulfilled all employer obligations with respect to: (1) employer contributions under the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act; and (2) FICA and income tax withholding.