To require the Secretary of the Treasury to establish a 6-month amnesty to encourage payment of back domestic service employment taxes.

Directs the Secretary of the Treasury to establish a 180-day amnesty period for the payment of unpaid domestic service employment taxes for years prior to 1993. Makes any person making such payment during that period immune from interest or penalties for nonpayment of such taxes or failure to timely file returns with respect to such taxes.

Makes such provisions inapplicable where the employer was liable for taxes with respect to remuneration paid for services other than domestic service in a private home of the employer.

Makes the preceding provisions applicable with respect to the payment of unpaid taxes only if such payment is accompanied by a written return containing specified information.

Provides for the transmission of such information from the Secretary of the Treasury to the Secretary of Health and Human Services for purposes of crediting wages under title II (Old Age, Survivors and Disability Insurance) of the Social Security Act.