A bill to disregard, for the purposes of certain taxes imposed by the Internal Revenue Code of 1954 with respect to employees, certain changes since 1975 in the treatment of individuals as employees.

Directs the Internal Revenue Service, during the years 1976-1979, not to adopt a position which is inconsistent with audit practices and regulations in effect December 31, 1975, in determining whether an individual is an employee for purposes of social security taxation, unemployment taxation, and income tax withholding.