A bill to extend section 530 of the Revenue Act of 1978 involving the tax treatment of employees and independent contractors.

Amends the Internal Revenue Code to extend from January 1, 1980, to January 1, 1981, the termination date of the period during which, for employment tax purposes, independent contractor treatment will be accorded to certain individuals which a taxpayer does not treat as employees, unless such taxpayer has had no reasonable basis for not treating such individuals as employees.