A bill to disregard, for purpose 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 employers.

Directs the Internal Revenue Service not to adopt a position which is inconsistent with previous general audit procedure or regulations in determining whether an individual is an employee for purposes of social security taxation, unemployment taxation, and income tax withholding until a law amending the definition of "employee" is enacted.