A bill to amend the Federal Insurance Contributions Act to provide a method for assuring that social security taxes deducted from an employee's wages are actually forwarded to the Treasury and credited to such employee's account.

Directs the Secretary of the Treasury to take steps under the Federal Insurance Contributions Act to assure that social security taxes deducted from an employee's wages are actually forwarded to the Treasury and credited to such employee's account. (Amends 26 U.S.C. 3102)