[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 19 Introduced in House (IH)]







106th CONGRESS
  1st Session
                                 H. R. 19

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 6, 1999

Mr. Burton of Indiana 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 1999''.

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 golf 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) Golf caddie.--The term `golf caddie' means an 
        individual who performs the service of carrying golf clubs for, 
        or otherwise assisting, a non-professional 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.
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