A bill to amend section 6302 of the Internal Revenue Code of 1954 with respect to the deposit of certain employment taxes by small employers.

Provides, under the Internal Revenue Code, that in the case of an employer with 50 or fewer employees, old-age, survivors, and disability insurance, and Federal income tax withholding payments shall not be required more than one time. (Adds 26 U.S.C. 6302(d))