[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1649 Introduced in House (IH)]







108th CONGRESS
  1st Session
                                H. R. 1649

To amend the Internal Revenue Code of 1986 and the Social Security Act 
  to clarify rules for determining whether certain agent-drivers and 
                   commission-drivers are employees.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 7, 2003

  Mr. Crane introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 and the Social Security Act 
  to clarify rules for determining whether certain agent-drivers and 
                   commission-drivers are employees.

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

SECTION 1. CLARIFICATION OF DEFINITION OF FACILITIES FOR AGENT-DRIVERS 
              AND COMMISSION-DRIVERS.

    (a) Internal Revenue Code.--Subsection (d) of section 3121 of the 
Internal Revenue Code of 1986 (defining employee) is amended by adding 
at the end the following new flush sentence:
``For purposes of paragraph (3), the determination of whether an agent-
driver or commission-driver described in paragraph (3)(A) has a 
substantial investment in facilities shall be made by treating an 
investment in a distribution right or territory as an investment in 
facilities.''
    (b) Social Security Act.--Subsection (j) of section 210 of the 
Social Security Act is amended by adding at the end the following new 
flush sentence:
``For purposes of paragraph (3), the determination of whether an agent-
driver or commission-driver described in paragraph (3)(A) has a 
substantial investment in facilities shall be made by treating an 
investment in a distribution right or territory as an investment in 
facilities.''
    (c) Effective Date.--The amendments made by this section shall 
apply to services performed after December 31, 2002.
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