A bill to amend the Tax Reform Act of 1986 to delay for 2 years the exception for certain technical personnel from certain rules for determining whether an individual is an employee or independent contractor for employment tax purposes.

Amends the Tax Reform Act of 1986 to delay until December 31, 1988 (currently, December 31, 1986) the exception for certain technical personnel from certain rules for determining whether an individual is an employee or independent contractor for employment tax purposes.