[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2321 Introduced in House (IH)]







105th CONGRESS
  1st Session
                                H. R. 2321

 To amend the Internal Revenue Code of 1986 regarding the treatment of 
               golf caddies for employment tax purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 31, 1997

 Mr. Burton of Indiana (for himself, Mr. Faleomavaega, Mr. Buyer, Mr. 
  Gilchrest, Mr. Bartlett of Maryland, Mr. Norwood, Mr. Boehlert, Mr. 
 King, Mr. McHugh, Mr. Kasich, Mr. Sessions, Mr. Packard, Mr. Castle, 
  Mr. Oxley, Mr. Clement, Mrs. Morella, and Mr. Quinn) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 regarding the treatment of 
               golf caddies for employment tax purposes.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Caddie Relief Act of 1997''.

SEC. 2. TREATMENT OF GOLF CADDIES.

    (a) In General.--Subsection (a) of section 3508 of the Internal 
Revenue Code of 1986 (relating to treatment of real estate agents and 
direct sellers) is amended by striking ``qualified real estate agent or 
as a direct seller'' and inserting ``qualified real estate agent, 
direct seller, or caddie''.
    (b) Definition.--Subsection (b) of section 3508 of such Code is 
amended by redesignating paragraph (3) as paragraph (4) and by 
inserting after paragraph (2) the following new paragraph:
            ``(3) Caddie.--The term `caddie' means an individual who 
        performs the service of carrying golf clubs for, or otherwise 
        assisting, a nonprofessional golfer and, with respect to whom, 
        substantially all the remuneration (whether or not paid in 
        cash) for the performance of such service is--
                    ``(A) directly related to performing such services 
                rather than to the number of hours worked, and
                    ``(B) paid to such individual directly by the 
                golfer or by a third party as an agent of the golfer 
                where the third party incurs no obligation itself to 
                pay such remuneration.''.
    (c) Clerical Amendments.--
            (1) The heading of section 3508 of such Code is amended to 
        read as follows:

``SEC. 3508. TREATMENT OF REAL ESTATE AGENTS, DIRECT SELLERS, AND GOLF 
              CADDIES.''.

            (2) The item relating to section 3508 in the table of 
        sections for chapter 25 of such Code is amended to read as 
        follows:

                              ``Sec. 3508. Treatment of real estate 
                                        agents, direct sellers, and 
                                        golf caddies.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to remuneration paid for services performed in taxable years 
ending after the date of the enactment of this Act.
                                 <all>