[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1761 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 1761

 To amend title II of the Social Security Act and the Internal Revenue 
 Code of 1986 to coordinate the threshold requirement for coverage of 
domestic employees under Social Security with the amount required for a 
                          quarter of coverage.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 21, 2005

    Mr. Becerra (for himself, Mr. Rangel, Mr. Towns, Ms. Millender-
McDonald, Mr. Abercrombie, Mr. Owens, Mr. George Miller of California, 
Mr. Frank of Massachusetts, Ms. Kilpatrick of Michigan, Mr. Gutierrez, 
    Ms. Roybal-Allard, Mr. Kucinich, Mr. McDermott, and Ms. Solis) 
 introduced the following bill; which was referred to the Committee on 
                             Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend title II of the Social Security Act and the Internal Revenue 
 Code of 1986 to coordinate the threshold requirement for coverage of 
domestic employees under Social Security with the amount required for a 
                          quarter of coverage.

    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 ``Retirement Security for America's 
Domestic Workers Act of 2005''.

SEC. 2. COORDINATION OF THRESHOLD REQUIREMENT FOR COVERAGE OF DOMESTIC 
              EMPLOYEES WITH AMOUNT REQUIRED FOR QUARTER OF COVERAGE.

    (a) Amendments to the Social Security Act.--Section 209(a)(6)(B) of 
the Social Security Act (42 U.S.C. 409(a)(6)(B)) is amended--
            (1) by striking ``is less than'' and all that follows and 
        inserting ``is less than the greater of--''; and
            (2) by adding at the end the following:
            ``(i) $1,400, or
            ``(ii) the amount of wages and self-employment income which 
        an individual must have in such year in order to be credited 
        with a quarter of coverage in such year under section 
        213(a)(2)(A)(ii) (as determined under section 213(d)).''.
    (b) Amendments to the Internal Revenue Code of 1986.--Section 3121 
of the Internal Revenue Code of 1986 (relating to definitions under 
FICA) is amended--
            (1) in subsection (a)(7)(B)--
                    (A) by striking ``is less than'' and all that 
                follows and inserting ``is less than the greater of--
                ''; and
                    (B) by adding at the end the following:
                    ``(i) $1,400, or
                    ``(ii) the amount of wages and self-employment 
                income which an individual must have in such year in 
                order to be credited with a quarter of coverage in such 
                year under section 213(a)(2)(A)(ii) of the Social 
                Security Act (as determined under section 213(d) of 
                such Act).''; and
            (2) by striking subsection (x).

SEC. 3. EFFECTIVE DATE.

    The amendments made by this Act shall apply with respect to 
remuneration paid after December 31, 2005.
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