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

Requires that until further Congressional action is taken, the determination of whether an individual is an employee for purposes of social security taxation, unemployment taxation, and income tax withholding shall be made in accordance with Internal Revenue Service audit procedures and regulations in effect December 31, 1975.

Prohibits the treatment of any individual as an employee of any employer, if such employer consistently treated the individual, in good faith, as an independent contractor.