Amends the Internal Revenue Code to adjust the threshold (from $50 a quarter to $300 a year) for paying and withholding social security taxes on wages paid for domestic service in a private home.
Sets forth rules for filing returns with respect to domestic service employment taxes and requires such returns to be made on a calendar year basis.
Subjects such taxes to estimated tax provisions.
Makes filing requirements inapplicable to any employer liable for tax concerning remuneration for services other than domestic service in a private home.
Authorizes the Secretary of the Treasury to enter into agreements with States to collect the State unemployment tax imposed on remuneration for domestic service and transfers such amounts to a State's account in the Unemployment Trust Fund. Treats such taxes as domestic service employment taxes.
Sponsor introductory remarks on measure. (CR H596)
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
Referred to the Subcommittee on Social Security.
See H.R.4278.
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