3.0.0 3786 2023-01-11T13:21:25Z 2023-01-11T13:21:25Z Senate S S 2010-09-15 111 ssfi00 Finance Committee Senate Standing Referred to 2010-09-15T17:29:04Z 111 6128 HR 2010-09-15 Referred to the House Committee on Ways and Means. Identical bill CRS 2010-09-15 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2010-09-15 Sponsor introductory remarks on measure. (CR S7135-7136) IntroReferral B00100 9 Library of Congress 2010-09-15 Introduced in Senate IntroReferral 10000 9 Library of Congress K000148 Sen. Kerry, John F. [D-MA] JOHN KERRY D MA FORBES N B000944 Sen. Brown, Sherrod [D-OH] Sherrod Brown D OH 2010-09-15 True M001111 Sen. Murray, Patty [D-WA] Patty Murray D WA 2010-09-15 True F000457 Sen. Franken, Al [D-MN] Al Franken D MN 2010-09-15 True A000069 Sen. Akaka, Daniel K. [D-HI] DANIEL AKAKA D HI KOHIKINA 2010-09-15 True S000148 Sen. Schumer, Charles E. [D-NY] Charles Schumer D NY E. 2010-09-15 True L000174 Sen. Leahy, Patrick J. [D-VT] Patrick Leahy D VT 2010-09-15 True G000555 Sen. Gillibrand, Kirsten E. [D-NY] Kirsten Gillibrand D NY E. 2010-09-15 True M000639 Sen. Menendez, Robert [D-NJ] Robert Menendez D NJ 2010-09-15 True S000033 Sen. Sanders, Bernard [I-VT] Bernard Sanders I VT 2010-09-16 False D000563 Sen. Durbin, Richard J. [D-IL] Richard Durbin D IL J. 2010-09-16 False I000025 Sen. Inouye, Daniel K. [D-HI] DANIEL INOUYE D HI KEN 2010-09-21 False M001176 Sen. Merkley, Jeff [D-OR] Jeff Merkley D OR 2010-09-22 False C000141 Sen. Cardin, Benjamin L. [D-MD] Ben Cardin D MD 2010-09-22 False B001266 Sen. Burris, Roland [D-IL] Roland Burris D IL 2010-09-23 False B000711 Sen. Boxer, Barbara [D-CA] BARBARA BOXER D CA 2010-09-27 False F000061 Sen. Feingold, Russell D. [D-WI] RUSSELL FEINGOLD D WI D. 2010-09-28 False T000464 Sen. Tester, Jon [D-MT] Jon Tester D MT 2010-09-28 False H000206 Sen. Harkin, Tom [D-IA] THOMAS HARKIN D IA RICHARD 2010-09-28 False W000779 Sen. Wyden, Ron [D-OR] Ron Wyden D OR 2010-09-29 False Taxation Administrative law and regulatory procedures Contracts and agency Department of the Treasury Employment taxes Tax administration and collection, taxpayers Taxation

00 2010-09-15 Introduced in Senate 2010-11-05T20:35:20Z Fair Playing Field Act of 2010 - Amends the Internal Revenue Code, with respect to the classification of workers for employment tax purposes, to: (1) repeal the prohibition against issuance of regulations and guidance by the Secretary of the Treasury on workers' employment tax status (i.e., as an employee or as an independent contractor) enacted by the Revenue Act of 1978; (2) direct the Secretary to issue regulations and other guidance to clarify the proper employment status of workers for employment tax purposes; (3) prohibit a retroactive assessment of employment tax, except with respect to certain skilled workers, for tax periods after December 31, 1978, and before a specified reclassification date for worker misclassifications, unless the taxpayer had no reasonable basis for not treating a worker as an employee; (4) require taxpayers who hire independent contractors on a regular and ongoing basis to provide such contractors with notice of their federal tax obligations, the labor and employment law protections that do not apply to them, and their right to seek a status determination from the Internal Revenue Service (IRS); and (5) eliminate reduced penalty provisions for failure to withhold income taxes for taxpayers who lack a reasonable basis for treating a worker as other than an employee (i.e., as an independent contractor).

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Display Title Official Title as Introduced Introduced in Senate IS Short Titles as Introduced Introduced in Senate 2010-09-15T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-111s3786is/xml/BILLS-111s3786is.xml 2010-09-15 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.