[Congressional Record Volume 159, Number 32 (Wednesday, March 6, 2013)]
[Senate]
[Page S1234]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. GRASSLEY (for himself, Mr. Nelson, Mr. Portman, and Mr. 
        Pryor):
  S. 479. A bill to amend the Internal Revenue Code of 1986 to clarify 
the employment tax treatment and reporting of wages paid by 
professional employer organizations, and for other purposes; to the 
Committee on Finance.


 =========================== NOTE =========================== 

  
  On page S1234, March 6, 2013, in the second column, the 
following appears: S. 479. A bill to amend the Internal Revenue 
Code of 1986 to clarify the employment tax treatment and reporting 
of wages paid by professional employer organization, and for other 
purposes; to the Committee on Finance.
  
  The Record has been corrected to read: S. 479. A bill to amend 
the Internal Revenue Code of 1986 to clarify the employment tax 
treatment and reporting of wages paid by professional employer 
organizations, and for other purposes; to the Committee on 
Finance.


 =========================== NOTE =========================== 

  Mr. GRASSLEY. Mr. President, today I am reintroducing the Small 
Business Efficiency Act with my colleagues Senators Nelson, Portman, 
and Pryor. Many small businesses rely on Professional Employer 
Organization, PEOs, and to handle many of their human resources 
responsibilities. The Small Business Efficiency Act will provide an 
important layer of certainty and protection for small business owners 
and their workers by eliminating any ambiguity about a certified PEOs 
ability to assume employment tax responsibility. It further implements 
safeguards for the certified PEOs small business clients. This will 
give small businesses peace of mind that their human resources and 
employment tax responsibilities are taken care of so they can focus on 
their core business and create more jobs.
  I urge my colleagues to support this common sense legislation.
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