[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 480 Introduced in House (IH)]







106th CONGRESS
  1st Session
                                H. R. 480

    To amend the Internal Revenue Code of 1986 with respect to the 
treatment of certain personal care services under the unemployment tax.


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                    IN THE HOUSE OF REPRESENTATIVES

                            February 2, 1999

 Mrs. Mink of Hawaii introduced the following bill; which was referred 
                   to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
    To amend the Internal Revenue Code of 1986 with respect to the 
treatment of certain personal care services under the unemployment tax.

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

SECTION 1. TREATMENT OF CERTAIN PERSONAL CARE SERVICES UNDER 
              UNEMPLOYMENT TAX.

    (a) Treatment of Certain Personal Care Services.--Subsection (c) of 
section 3306 of such Code is amended by striking ``or'' at the end of 
paragraph (20), by striking the period at the end of paragraph (21) and 
inserting ``; or'', and by adding at the end thereof the following new 
paragraph:
            ``(22) services performed by an individual during any 
        period in providing personal attendance, companionship, or 
        household care services for any individual if--
                    ``(A) such services are performed in the residence 
                of such individual,
                    ``(B) during such period, the individual performing 
                such services normally performs such services for at 
                least 5 individuals in their residences, and
                    ``(C) such services are not performed by such 
                individual while in the employ of another person 
                engaged in the trade or business of providing such 
                services.''
    (b) Conforming Amendment.--Paragraph (2) of section 3306(c) of such 
Code is amended by inserting ``(not described in paragraph (22))'' 
after ``domestic service'' the first place it appears.
    (c) Effective Date.--The amendments made by this section shall 
apply to remuneration paid in calendar quarters ending after the date 
of the enactment of this Act.
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