3.0.0 2044 2023-01-11T20:27:57Z 2023-01-11T20:27:57Z Senate S S 2007-09-12 110 ssfi00 Finance Committee Senate Standing Referred to 2007-09-12T16:16:54Z 2007-09-12 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2007-09-12 Introduced in Senate IntroReferral 10000 9 Library of Congress O000167 Sen. Obama, Barack [D-IL] Barack Obama D IL N D000563 Sen. Durbin, Richard J. [D-IL] Richard Durbin D IL J. 2007-09-12 True K000105 Sen. Kennedy, Edward M. [D-MA] EDWARD KENNEDY D MA MOORE 2007-09-12 True M001111 Sen. Murray, Patty [D-WA] Patty Murray D WA 2007-09-12 True B000711 Sen. Boxer, Barbara [D-CA] BARBARA BOXER D CA 2007-09-19 False M000702 Sen. Mikulski, Barbara A. [D-MD] BARBARA MIKULSKI D MD ANN 2007-09-24 False C001041 Sen. Clinton, Hillary Rodham [D-NY] HILLARY CLINTON D NY R 2007-09-24 False Taxation Administrative procedure Administrative remedies Auditing Contractors Department of the Treasury Employee rights Finance and Financial Sector Government Operations and Politics Government paperwork Government publicity Hours of labor Internal revenue law Labor and Employment Law Minimum wages Self-employed Social Welfare Social security taxes Unemployment insurance Withholding tax Taxation 00 2007-09-12 Introduced in Senate 2007-10-12T20:27:18Z Independent Contractor Proper Classification Act of 2007 - Amends the Revenue Act of 1978 to: (1) require employers to treat workers misclassified as independent contractors as employees for employment tax purposes upon a determination of misclassification by the Secretary of the Treasury; (2) repeal the ban on Treasury regulations or revenue rulings on employee/independent contractor classifications; and (3) eliminate the defense of industry practice as a justification for misclassifying workers as independent contractors.

Requires the Secretary to establish a procedure for workers to petition for a determination of their status as employees or independent contractors. Prohibits employers from retaliating against workers filing a petition. Requires the Secretary to take certain actions upon determining that an employee has been misclassified as an independent contractor, including informing the Department of Labor of such misclassification.

Requires the Secretaries of the Treasury and Labor to issue annual reports and exchange information on worker misclassification cases. Directs the Secretary of Labor to: (1) identify and track complaints involving worker misclassification for purposes of enforcing wage and hour laws; and (2) investigate industries identified by the Internal Revenue Service (IRS) as misclassifying workers.

Directs the Secretary of Labor to include on workplace posters required by the Fair Labor Standards Act a notice informing workers of their right to seek a status determination (i.e., whether they are employees or independent contractors) from the IRS.

Requires employers to: (1) notify their independent contractors of their federal tax obligations, the labor and employment protections inapplicable to independent contractors, and their right to seek a status determination from the IRS; and (2) maintain for three years a list of their independent contractors, including names and tax identification numbers.

]]> Independent Contractor Proper Classification Act of 2007 Official Title as Introduced A bill to provide procedures for the proper classification of employees and independent contractors, and for other purposes. Introduced in Senate IS Display Title Independent Contractor Proper Classification Act of 2007 Short Titles as Introduced Independent Contractor Proper Classification Act of 2007 Introduced in Senate 2007-09-12T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-110s2044is/xml/BILLS-110s2044is.xml 2007-09-12 Read twice and referred to the Committee on Finance. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.