legislation: 94-hr-15571
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 94-hr-15571 | 94 | hr | 15571 | A bill to amend chapter 21 of the Internal Revenue Code of 1954 and title II of the Social Security Act to provide that the payment of social security taxes by a nonprofit organization with respect to its employees shall constitute (for both tax and benefit purposes) a constructive filing by such organization of the certificate otherwise required to provide social security coverage for such employees if it has not received a refund or credit of such taxes, and to require the filing of such a certificate by any nonprofit organization which paid such taxes but received a refund or credit because it had not previously filed such certificate. | Social Welfare | 1976-09-15 | 1976-10-19 | Public law 94-563. | House | Rep. Mikva, Abner J. [D-IL-10] | IL | D | M000703 | 1 | (Reported to House from the Committee on Ways and Means, H. Rept. 94-1711) Amends the Internal Revenue Code of 1954 and Title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act to provide that the payment of social security taxes by a nonprofit organization on behalf of its employees shall constitute a constructive filing by such organization of the certificate otherwise required to provide social security coverage for such employees if it has not received a refund or credit of such taxes. Requires the filing of such certificate by any nonprofit organization which paid such taxes but received a refund or credit because it has not previously filed such certificate. Provides that when a nonprofit organization files a valid waiver certificate the taxes due with respect to services constituting employment by reason of such certificate may be paid in installments. | 2024-08-01T19:33:33Z |