A bill relating to the interim treatment of controversies involving whether certain individuals are employees for purposes of the employment taxes.

Provides that an individual shall not be treated as an employee for purposes of the employment tax if a taxpayer did not treat him as an employee for any period prior to January 1, 1980, and had no reasonable basis for so doing. Sets forth criteria for determining whether a taxpayer had a reasonable basis for not treating an individual as an employee.

Prohibits the Internal Revenue Service from issuing regulations or rulings before January 1, 1980, regarding the employment status of any individual for purposes of the employment tax.