legislation: 100-s-2626

Congressional bills and resolutions from Congress.gov, filtered to policy areas relevant to environmental, health, agriculture, and wildlife regulation.

Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API

This data as json

bill_id congress bill_type bill_number title policy_area introduced_date latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
100-s-2626 100 s 2626 A bill to amend section 530 of the Revenue Act of 1978 to clarify the Federal income and employment tax treatment of providers of technical services through third party arrangements, and for other purposes. Taxation 1988-07-11 1988-07-11 Read twice and referred to the Committee on Finance. Senate Sen. Moynihan, Daniel Patrick [D-NY] NY D M001054 10 Amends the Revenue Act of 1978 with respect to the employment status, for income and employment tax purposes, of providers of technical services, such as engineering, drafting, and computer programming, under third-party arrangements. Declares that the service provider will not be considered as an employee of the broker or service recipient and the broker or service recipient will not be treated as an employer of the service provider if: (1) the services are provided in accordance with a qualified written contract between the provider and the broker; and (2) the provider provides no more than 18 months of substantial continuous services for the same recipient. Applies these provisions only if the broker elects such application and does not compensate the provider when not providing services during the relevant time period. Treats the broker as the employer for withholding tax purposes, requiring tax withholding at the rate of ten percent of payments to the provider for the technical services. 2025-01-03T20:55:56Z  

Links from other tables