[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1264 Engrossed in House (EH)]


  2d Session

                               H. R. 1264

_______________________________________________________________________

                                 AN ACT

    To amend the Internal Revenue Code of 1986 to require that each 
employer show on the W-2 form of each employee the employer's share of 
taxes for old-age, survivors, and disability insurance and for hospital 
 insurance for the employee as well as the total amount of such taxes 
                           for such employee.
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
106th CONGRESS
  2d Session
                                H. R. 1264

_______________________________________________________________________

                                 AN ACT


 
    To amend the Internal Revenue Code of 1986 to require that each 
employer show on the W-2 form of each employee the employer's share of 
taxes for old-age, survivors, and disability insurance and for hospital 
 insurance for the employee as well as the total amount of such taxes 
                           for such employee.

    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 ``Right-To-Know National Payroll 
Act''.

SEC. 2. DISCLOSURE OF FICA AND MEDICARE TAX ON W-2 FORM.

    (a) In General.--Subsection (a) of section 6051 of the Internal 
Revenue Code of 1986 (relating to requirement of receipts for 
employees) is amended by striking ``and'' at the end of paragraph (10), 
by striking the period at the end of paragraph (11) and inserting a 
comma, and by inserting after paragraph (11) the following new 
paragraphs:
            ``(12) the total amount of tax with respect to the employee 
        imposed on such person under--
                    ``(A) section 3111(a),
                    ``(B) section 3111(b),
                    ``(C) so much of the tax imposed under section 
                3221(a) as relates to section 3111(a), and
                    ``(D) so much of the tax imposed under section 
                3221(a) as relates to section 3111(b), and
            ``(13) the total amount of tax with respect to the employee 
        for old-age, survivors, and disability insurance and for 
        hospital insurance, which is the sum of--
                    ``(A) each of the amounts shown under subparagraphs 
                (A) through (D) of paragraph (12), plus
                    ``(B) the amount shown under paragraph (6).''
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply with respect to remuneration paid after December 31, 2000.

            Passed the House of Representatives July 18, 2000.

            Attest:

                                                                 Clerk.