A bill to amend the Internal Revenue Code of 1954 to clarify the treatment of certain individuals engaged in the harvesting of timber for purposes of employment taxes.

Amends Title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act and the Internal Revenue Code to treat individuals engaged in the harvesting or transportation of timber as independent contractors rather than employees for purposes of social security taxation, unemployment taxation, and the withholding of income tax.

Requires individuals who pay for services relating to the harvesting or transportation of timber to report to the Secretary of the Treasury on the identity of the individuals providing such services and the total amount paid to them and to furnish such individuals with a written statement of the information reported to the Secretary. Imposes fines for failure to comply with such reporting requirements.