3.0.0 348 2023-01-11T13:23:12Z 2023-01-11T13:23:12Z House H HR 2013-01-22 113 From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. RANGEL:H.R. 348.Congress has the power to enact this legislation pursuantto the following:Article XVI of the Constitution--Congress shall have powerto lay and collect taxes on incomes. . . .[Page H223]]]> hswm00 Ways and Means Committee House Standing Referred to 2013-01-22T15:03:35Z Balancing Act 113 505 HR 2013-04-23 Referred to the Subcommittee on Higher Education and Workforce Training. Related bill CRS Job Preservation and Economic Certainty Act of 2013 113 277 S 2013-02-11 Read twice and referred to the Committee on Finance. Related bill CRS Job Preservation and Sequester Replacement Act of 2013 113 278 S 2013-02-11 Read twice and referred to the Committee on Finance. Related bill CRS 2013-01-22 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2013-01-22 Introduced in House IntroReferral Intro-H 9 Library of Congress 2013-01-22 Introduced in House IntroReferral 1000 9 Library of Congress R000053 Rep. Rangel, Charles B. [D-NY-13] CHARLES RANGEL D NY B. 13 N V000128 Rep. Van Hollen, Chris [D-MD-8] Chris Van Hollen D MD 8 2013-01-22 True B000574 Rep. Blumenauer, Earl [D-OR-3] EARL BLUMENAUER D OR 3 2013-01-22 True M000404 Rep. McDermott, Jim [D-WA-7] JIM MCDERMOTT D WA 7 2013-01-22 True L000551 Rep. Lee, Barbara [D-CA-13] BARBARA LEE D CA 13 2013-02-12 False G000551 Rep. Grijalva, Raúl M. [D-AZ-3] Raúl Grijalva D AZ M. 3 2013-02-12 False E000288 Rep. Ellison, Keith [D-MN-5] Keith Ellison D MN 5 2013-02-12 False S001156 Rep. Sánchez, Linda T. [D-CA-38] Linda Sánchez D CA T. 38 2013-02-12 False Taxation Employment taxes Service industries Small business Taxation 00 2013-01-22 Introduced in House 2013-01-31T19:40:38Z Narrowing Exceptions for Withholding Taxes Act of 2013 - Amends the Internal Revenue Code and title II (Old-Age, Survivors, and Disability Insurance Benefits) of the Social Security Act to require a shareholder of a subchapter S corporation engaged in a professional service business to include all items of income or loss attributable to such business in determining such shareholder's net earnings from self-employment for purposes of computing employment tax liability.

Defines a "professional service business" as any trade or business substantially all of the activities of which involve providing services in the fields of health, law, lobbying, engineering, architecture, accounting, actuarial science, performing arts, consulting, athletics, investment advice or management, or brokerage services.


]]> Narrowing Exceptions for Withholding Taxes Act of 2013 Display Title Narrowing Exceptions for Withholding Taxes Act of 2013 Official Title as Introduced To amend the Internal Revenue Code of 1986 and the Social Security Act to provide for employment tax treatment of professional service businesses. Introduced in House IH Short Titles as Introduced Narrowing Exceptions for Withholding Taxes Act of 2013 Introduced in House 2013-01-22T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-113hr348ih/xml/BILLS-113hr348ih.xml 2013-01-22 Referred to the House Committee on Ways and Means. 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.