109 HR 3167 IH: Right-To-Know National Payroll Act U.S. House of Representatives 2005-06-30 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I 109th CONGRESS 1st Session H. R. 3167 IN THE HOUSE OF REPRESENTATIVES June 30, 2005 Mr. Hoekstra introduced the following bill; which was referred to the Committee on Ways and Means A BILL 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.

1.

Short title

This Act may be cited as the Right-To-Know National Payroll Act.

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 (12), by striking the period at the end of paragraph (13) and inserting a comma, and by inserting after paragraph (13) the following new paragraphs: (14)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 (15)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 (14), plus (B)the amount shown under paragraph (6). (b)

Exception for employers with 100 or fewer employees

Section 6051 of such Code is amended adding at the end the following new subsection: (g)

Statements regarding FICA and medicare tax not required of small employers

(1)

In general

Paragraphs (14) and (15) of subsection (a) shall not apply to any person for a calendar year with respect to which such person employed an average of not more than 100 employees on business days during each pay period in which such person was in existence during the calendar year. (2)

Definitions

For purposes of paragraph (1)— (A)

Employer

All persons treated as a single employer under subsection (b), (c), (m), or (o) of section 414 shall be treated as one employer. (B)

Employee

The term employee includes any individual who is a full time, part time, temporary, or leased (within the meaning of section 414(n)) employee.. (c)

Effective date

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