A bill to amend the Internal Revenue Code of 1954 to provide that social security taxes and income tax withholding shall not apply to certain chore service performed under a State program designed to assist the elderly and the handicapped.

Amends the Internal Revenue Code and title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to provide that social security taxes and income tax withholding shall not apply to chore service performed by an individual under an arrangement with a State program if: (1) only individuals aged 65 or over or handicapped individuals are eligible to receive such service; (2) the service consists only of housework, yardwork, meal preparation, minor house repairs, or errands for food, clothing, medicine, or paying bills; and (3) at least 80 percent of the chore services for the calendar year can reasonably be expected to be performed at a maximum average rate of 20 hours per week.