[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 952 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 952

To amend the Internal Revenue Code of 1986 to adjust the $50 threshold 
for payment of social security taxes on wages paid for domestic service 
      in a private home for inflation since the $50 threshold was 
                  established, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           February 17, 1993

Mr. Sarpalius introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to adjust the $50 threshold 
for payment of social security taxes on wages paid for domestic service 
      in a private home for inflation since the $50 threshold was 
                  established, and for other purposes.

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

SECTION 1. INFLATION ADJUSTMENT OF $50 THRESHOLD FOR PAYMENT OF SOCIAL 
              SECURITY TAXES ON WAGES PAID FOR DOMESTIC SERVICE IN A 
              PRIVATE HOME.

    (a) Amendments of Internal Revenue Code.--
            (1) In general.--Subparagraph (B) of section 3121(a)(7) of 
        the Internal Revenue Code of 1986 is amended by striking 
        ``$50'' and inserting ``the applicable dollar threshold under 
        subsection (y) for such quarter''.
            (2) Dollar threshold.--Section 3121 of such Code is amended 
        by adding at the end thereof the following new subsection:
    ``(y) Dollar Threshold for Domestic Service in a Private Home.--
            ``(1) In general.--The dollar threshold applicable under 
        subsection (a)(7)(B) for any calendar quarter is $245.
            ``(2) Adjustment for inflation.--In the case of any 
        calendar quarter beginning after 1993, the dollar amount 
        contained in paragraph (1) shall be increased by an amount 
        equal to--
                    ``(A) such dollar amount, multiplied by
                    ``(B) the cost-of-living adjustment determined 
                under section 1(f)(3) for the calendar year in which 
                such quarter begins by substituting `calendar year 
                1992' for `calendar year 1989' in subparagraph (B) 
                thereof.''
            (3) Conforming amendment.--The second sentence of section 
        3102(a) of such Code is amended by striking ``$50'' and 
        inserting ``the applicable dollar threshold under section 
        3121(y) for such quarter''.
    (b) Amendment of Social Security Act.--Subparagraph (B) of section 
209(a)(6) of the Social Security Act is amended by striking ``$50'' and 
inserting ``the applicable dollar threshold under section 3121(y) of 
the Internal Revenue Code of 1986 for such quarter''.
    (c) Effective Date.--The amendments made by this section shall 
apply to calendar quarters beginning after the date of the enactment of 
this Act.

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