[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[S. 402 Introduced in Senate (IS)]

103d CONGRESS
  1st Session
                                 S. 402

To amend the Social Security Act to increase the domestic service wage 
                   exclusion, and for other purposes.


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                   IN THE SENATE OF THE UNITED STATES

             February 18 (legislative day, January 5), 1993

Mr. Durenberger (for himself and Mr. Thurmond) introduced the following 
  bill; which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
To amend the Social Security Act to increase the domestic service wage 
                   exclusion, 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. SHORT TITLE, ETC.

    (a) Short Title.--This Act may be cited as the ``Occasional 
Employment Equity Act''.

SECTION 2. INCREASE IN DOMESTIC SERVICE WAGE EXCLUSION.

    (a) In General.--Section 209(a)(6)(B) of the Social Security Act 
(42 U.S.C. 409(a)(6)(B)) is amended by striking ``$50'' and inserting 
``$250 for 1993 (or, in the case of any succeeding calendar year, the 
dollar amount for the preceding calendar year increased by the 
applicable adjustment determined under section 202(f)(8)(B) for such 
succeeding calendar year)''.
    (b) Conforming Amendment.--Section 3121(a)(7)(B) of the Internal 
Revenue Code of 1986 is amended by striking ``$50'' and inserting 
``$250 for 1993 (or, in the case of any succeeding calendar year, the 
dollar amount for the preceding calendar year increased by the 
applicable adjustment determined under section 202(f)(8)(B) of the 
Social Security Act for such succeeding calendar year)''.
    (c) Effective Date.--The amendments made by this section shall 
apply to service performed in calendar quarters beginning after the 
date of the enactment of this Act.

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