To amend the Internal Revenue Code of 1986 to simplify the application of employment taxes in the case of domestic services.

Amends the Internal Revenue Code to raise the threshold (from $50 to $300 a quarter) 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.