[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1239 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 1239

To require the Secretary of the Treasury to establish a 6-month amnesty 
    to encourage payment of back domestic service employment taxes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 4, 1993

 Mr. Shaw (for himself and Mr. Cardin) introduced the following bill; 
         which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To require the Secretary of the Treasury to establish a 6-month amnesty 
    to encourage payment of back domestic service employment taxes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. 6-MONTH AMNESTY FOR PAYMENT OF DOMESTIC SERVICE EMPLOYMENT 
              TAXES.

    (a) In General.--The Secretary of the Treasury shall establish a 
180-day period of amnesty, commencing not later than 30 days after the 
date of the enactment of this Act, for the payment of unpaid domestic 
service employment taxes for years prior to 1993. Any person making 
payment during such 180-day period of such unpaid taxes shall be immune 
from interest or penalties for nonpayment of any such taxes or failure 
to timely file returns with respect to such taxes.
    (b) Exception Where Employer Liable for Other Employment Taxes.--
This section shall not apply with respect to taxes payable with respect 
to remuneration paid by an employer in any calendar year if such 
employer was liable for any tax under subtitle C of the Internal 
Revenue Code of 1986 with respect to remuneration paid in such year for 
services other than domestic service in a private home of the employer.
    (c) Definitions.--For purposes of this section--
            (1) Domestic service employment taxes.--The term ``domestic 
        service employment taxes'' means--
                    (A) any taxes imposed by chapter 21 or 23 of the 
                Internal Revenue Code of 1986 on remuneration paid for 
                domestic service in a private home of the employer, and
                    (B) any amount withheld from such remuneration 
                pursuant to an agreement under section 3402(p) of such 
                Code.
            (2) Domestic service in private home of employer.--The term 
        ``domestic service in a private home of the employer'' does not 
        include service described in section 3121(g)(5) of the Internal 
        Revenue Code of 1986.

SEC. 2. REQUIRED INFORMATION AND TRANSMISSION OF INFORMATION TO 
              SECRETARY OF HEALTH AND HUMAN SERVICES.

    (a) Return Information.--Section 1 shall apply with respect to any 
payment of unpaid taxes only if such payment is accompanied by a 
written return, in such form as the Secretary of the Treasury considers 
appropriate, which specifies--
            (1) the name, last known address, and social security 
        account number of each individual on whose wages such taxes are 
        based,
            (2) the years for which such taxes were payable, and
            (3) the amount of such wages paid in each such year.
Such return may exclude any such information if the taxpayer includes 
in such return a statement that such excluded information is not known 
by the taxpayer and is not reasonably accessible.
    (b) Transmission of Information to Secretary of Health and Human 
Services.--The Secretary of the Treasury shall promptly transmit to the 
Secretary of Health and Human Services any return information received 
under subsection (a). The Secretary of Health and Human Services shall 
take such information into account in crediting wages under title II of 
the Social Security Act, and, notwithstanding section 215(f)(1) of such 
Act, shall recompute primary insurance amounts to the extent necessary 
to take such credited wages into account.

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