[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4301 Introduced in House (IH)]







104th CONGRESS
  2d Session
                                H. R. 4301

To amend the Internal Revenue Code of 1986 to provide that elected tax 
   collectors shall be treated as self-employed for certain purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 28, 1996

 Mr. Goodling 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 provide that elected tax 
   collectors shall be treated as self-employed for certain purposes.

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

SECTION 1. TREATMENT OF ELECTED TAX COLLECTORS.

    (a) Deduction of Expenses From Gross Income.--Paragraph (2) of 
section 62(a) of the Internal Revenue Code of 1986 (defining adjusted 
gross income) is amended by adding at the end the following new 
subparagraph:
                    ``(C) Certain expenses of elected tax collectors.--
                The deductions allowed by section 162 which consist of 
                expenses paid or incurred by an elected tax collector 
                in connection with the performance by him of tax 
                collection services as an employee. For purposes of the 
                preceding sentence, the term `elected tax collector' 
                means any individual who is elected to collect county, 
                local, and school district taxes within such 
                individual's electoral district and who, as such, is an 
                employee.''
    (b) Eligibility for Keogh Plan if Not Participating in Public 
Retirement Plan.--Paragraph (2) of section 401(c) of such Code is 
amended by redesignating the subparagraph relating to income from 
disposition of certain property as subparagraph (B) and by inserting 
after such subparagraph the following new subparagraph:
                    ``(C) Income of elected tax collectors.--For 
                purposes of this section, in the case of an elected tax 
                collector (as defined in section 62(a)(2)(C)) who is 
                not a participant (as such a collector) in a retirement 
                system of a State or local government, the term `earned 
                income' includes the amount by which the individual's 
                net earnings from self-employment (as defined in 
                section 1402(a)) would increase if the individual were 
                not an employee with respect to the performance of tax 
                collection services.''
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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