legislation: 102-hr-5847
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
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| 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 |
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| 102-hr-5847 | 102 | hr | 5847 | To amend the Internal Revenue Code of 1986 to clarify the exemption for student nurses from Social Security and unemployment taxes. | Taxation | 1992-08-12 | 1992-09-08 | Referred to the Subcommittee on Social Security. | House | Rep. Downey, Thomas J. [D-NY-2] | NY | D | D000471 | 0 | Amends the Internal Revenue Code and the Social Security Act to revise the exemption for student nurses from employment taxes. Allows such exemption if: (1) the student is enrolled and is regularly attending classes in a nurses' training school; (2) the service performed by a nursing student is substantially less than full-time; (3) the total amount of annual earnings is less than 50 percent of the average annual earnings of a full-time registered nurse; and (4) the service fullfills a mandatory requirement of the employee's nurses' training school, qualifies the employee for credit toward a nursing degree or nursing certificate, or falls within the class of services typically performed by nurses in the course of their duties or by nursing students in a clinical work training program. | 2024-02-07T16:32:33Z |