[Congressional Record Volume 140, Number 58 (Thursday, May 12, 1994)]
[Extensions of Remarks]
[Page E]
From the Congressional Record Online through the Government Printing Office [www.gpo.gov]


[Congressional Record: May 12, 1994]
From the Congressional Record Online via GPO Access [wais.access.gpo.gov]

 
                 SOCIAL SECURITY ACT AMENDMENTS OF 1994

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                               speech of

                           HON. DOUG BEREUTER

                              of nebraska

                    in the house of representatives

                         Tuesday, May 10, 1994

  Mr. BEREUTER. Mr. Speaker, the correction of the so-called nanny tax 
problem, included in the Social Security Act Amendments of 1994, may be 
made at the expense of a very large number of domestic workers--many of 
them women who have worked their entire lives for multiple employers at 
very low wages.
  The provision in the Social Security Act regarding domestic employees 
is intended to protect hundreds of thousands of domestic workers and 
their families. These men and women, many of whom work for a number of 
different employers at low wages, may find themselves ineligible for 
Social Security benefits after a lifetime of work if their employers 
are not paying Social Security taxes on their behalf. This Member's 
concern about H.R. 4278 is based on his concern about hurting these 
part-time domestic workers. This Member would hope that the conference 
committee will accept the lower threshold that is included in the 
legislation passed by the other body.
  Indeed, there is a case to be made for a slight increase in the 
threshold at which the tax is applied. Certainly it was not intended to 
cover part-time teenage baby sitters or young people who mow lawns on 
weekends, but it is important to protect the men and women who make 
their livings at domestic work. While some adjustment might be made, 
the level in this legislation exempts too many employers and too many 
part-time domestic workers from Social Security coverage.

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