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S. 397 · 108th Congress

Payroll Tax Deduction Act

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IntroducedPassed one chamberPassed both chambersBecame law (gold)Resolution agreed to (full, dark)Failed or vetoed (gray)

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Never voted on. It didn't reach a floor vote before the 108th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.

JER EnsignSponsor
5 cosponsors · 5 R
KHR Hutchison TCR Cochran SCR Chambliss CBR Burns LCR Craig

1 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.

Payroll Tax Deduction Act - Amends the Internal Revenue Code to allow an individual a deduction in arriving at adjusted gross income for the old-age, survivors, and disability insurance (OASDI) taxes paid by the individual as an employee during the taxable year.

What it does: CRS summary · Introduced in Senate · Feb 13, 2003
Payroll Tax Deduction Act - Amends the Internal Revenue Code to allow an individual a deduction in arriving at adjusted gross income for the old-age, survivors, and disability insurance (OASDI) taxes paid by the individual as an employee during the taxable year. Includes in such deduction: (1) the portion of the tier 1 railroad retirement tax paid equivalent to OASDI taxes; as well as (2) amounts equivalent to such taxes imposed with respect to remuneration covered by a voluntary agreement under the Social Security Act for coverage of State and local government employees, or a specified kind of agreement entered into by American employers with respect to foreign affiliates.

Allows a self-employed individual to deduct, in arriving at adjusted gross income, all OASDI taxes paid and half the hospital insurance taxes paid.

Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov

About this bill and sources

Official title: Payroll Tax Deduction Act

Latest action (Feb 13, 2003): Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2472)

Policy area: Taxation · Origin: Senate · Introduced: Feb 13, 2003

Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)

No recorded floor vote found.