To amend the Internal Revenue Code of 1986 to adjust the $50 threshold for payment of social security taxes on wages paid for domestic service in a private home for inflation since the $50 threshold was established, and for other purposes.

Amends the Internal Revenue Code to raise the threshold (from $50 to $245 a quarter) for paying and withholding social security taxes on wages paid for domestic service in a private home. Provides for an inflation adjustment of the threshold in calendar quarters after 1993.