[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[S. 1762 Introduced in Senate (IS)]

112th CONGRESS
  1st Session
                                S. 1762

  To repeal the imposition of withholding on certain payments made to 
 vendors by government entities and to amend the Internal Revenue Code 
of 1986 to modify the calculation of modified adjusted gross income for 
  purposes of determining eligibility for certain healthcare-related 
                               programs.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            October 31, 2011

 Mr. Brown of Massachusetts (for himself and Ms. Snowe) introduced the 
 following bill; which was read twice and referred to the Committee on 
                                Finance

_______________________________________________________________________

                                 A BILL


 
  To repeal the imposition of withholding on certain payments made to 
 vendors by government entities and to amend the Internal Revenue Code 
of 1986 to modify the calculation of modified adjusted gross income for 
  purposes of determining eligibility for certain healthcare-related 
                               programs.

    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 ``Withholding Tax Relief Act of 
2011''.

SEC. 2. REPEAL OF IMPOSITION OF WITHHOLDING ON CERTAIN PAYMENTS MADE TO 
              VENDORS BY GOVERNMENT ENTITIES.

    The amendment made by section 511 of the Tax Increase Prevention 
and Reconciliation Act of 2005 is repealed and the Internal Revenue 
Code of 1986 shall be applied as if such amendment had never been 
enacted.

SEC. 3. MODIFICATION OF CALCULATION OF MODIFIED ADJUSTED GROSS INCOME 
              FOR DETERMINING CERTAIN HEALTHCARE PROGRAM ELIGIBILITY.

    (a) In General.--Subparagraph (B) of section 36B(d)(2) of the 
Internal Revenue Code of 1986 is amended by striking ``and'' at the end 
of clause (i), by striking the period at the end of clause (ii) and 
inserting ``, and'', and by adding at the end the following new clause:
                            ``(iii) any amount of social security 
                        benefits of the taxpayer excluded from gross 
                        income under section 86.''.
    (b) Effective Date.--The amendments made by this section shall take 
effect on the date of the enactment of this Act.
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