3.0.0 900 2023-01-11T13:24:59Z 2023-01-11T13:24:59Z Senate S S 2013-05-08 113 ssfi00 Finance Committee Senate Standing Referred to 2013-05-08T19:37:15Z 2013-05-08 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2013-05-08 Introduced in Senate IntroReferral 10000 9 Library of Congress M000702 Sen. Mikulski, Barbara A. [D-MD] BARBARA MIKULSKI D MD ANN N Taxation Crime victims Employment taxes Fraud offenses and financial crimes Government information and archives Tax administration and collection, taxpayers Taxation 00 2013-05-08 Introduced in Senate 2013-05-30T20:25:30Z Small Business Payroll Protection Act of 2013 - Amends the Internal Revenue Code to require the Secretary of the Treasury to establish a registration system for payroll tax deposit agents (defined as any person that provides payroll processing or tax filing and deposit service to one or more employers). Requires such agents to: (1) submit a bond or to submit to quarterly third-party certifications, (2) make certain disclosures to their clients concerning liability for payment of employment taxes, and (3) pay penalties for failing to collect or pay over employment taxes or for attempting to evade or defeat payment of such taxes.

Requires the Secretary of the Treasury to: (1) issue a notice of confirmation of any address change for an employer making employment tax payments, and (2) send such notice to both the employer's former and new address.

Requires officers or employees of the Internal Revenue Service (IRS) who are evaluating an offer-in-compromise of a tax liability to give special consideration to an offer from a taxpayer who has been the victim of fraud.

]]> Small Business Payroll Protection Act of 2013 Display Title Small Business Payroll Protection Act of 2013 Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to regulate payroll tax deposit agents, and for other purposes. Introduced in Senate IS Short Titles as Introduced Small Business Payroll Protection Act of 2013 Introduced in Senate 2013-05-08T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-113s900is/xml/BILLS-113s900is.xml 2013-05-08 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.