[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5175 Introduced in House (IH)]







110th CONGRESS
  2d Session
                                H. R. 5175

To amend the Internal Revenue Code of 1986 to repeal the withholding of 
                   income and social security taxes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 29, 2008

 Ms. Foxx (for herself, Mr. Linder, Mr. Wilson of South Carolina, Mr. 
 Burton of Indiana, Mr. Tancredo, Mr. Weldon of Florida, Mr. Kingston, 
 Mrs. Blackburn, Mr. Doolittle, Mr. Garrett of New Jersey, Mr. Pence, 
 Mr. Franks of Arizona, Mr. Gohmert, Mr. Paul, Mr. Flake, Mrs. Myrick, 
  Mr. Bartlett of Maryland, and Mrs. Cubin) 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 repeal the withholding of 
                   income and social security taxes.

    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 ``Federal Tax Withholding Act of 
2008''.

SEC. 2. REPEAL OF WITHHOLDING OF INCOME AND SOCIAL SECURITY TAXES.

    (a) In General.--The following sections of the Internal Revenue 
Code of 1986 are hereby repealed:
            (1) Section 3102 (relating to deduction of social security 
        tax from wages).
            (2) Section 3202 (relating to deduction of railroad 
        retirement tax from compensation).
            (3) Chapter 24 (relating to income tax withholding).
    (b) Requirement of Estimated Tax Payments for Employee Social 
Security Taxes.--Subsection (f) of section 6654 of such Code is amended 
by striking ``minus'' at the end of paragraph (2) and inserting 
``plus'', by redesignating paragraph (3) as paragraph (4), and by 
inserting after paragraph (2) the following new paragraph:
            ``(3) the taxes imposed by section 3101(a) and 3201(a), 
        minus''.
    (c) Effective Date.--The amendments made by this section shall 
apply to amounts paid on or after the first January 1 occurring after 1 
year after the date of the enactment of this Act.
                                 <all>