H.R. 6653 · 112th Congress
Independent Contractor Tax Fairness and Simplification Act of 2012
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Never voted on. It didn't reach a floor vote before the 112th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
R
PaulsenSponsorNo cosponsors.
Independent Contractor Tax Fairness and Simplification Act of 2012 - Amends the Internal Revenue Code to set forth criteria for classifying a worker as an employee or an independent contractor.
What it does: CRS summary · Introduced in House · Dec 12, 2012
Independent Contractor Tax Fairness and Simplification Act of 2012 - Amends the Internal Revenue Code to set forth criteria for classifying a worker as an employee or an independent contractor.
Prohibits: (1) any retroactive assessment of employment tax, except with respect to certain skilled workers, for tax periods after December 31, 1978, unless the employer had no reasonable basis for not treating a worker as an employee, and (2) the issuance, after the enactment of this Act, of Treasury regulations with respect to the employment status of any individual for purposes of the employment tax.
Establishes safe harbor provisions upon which a service recipient or payor may rely in classifying a service provider as an independent contractor rather than as an employee where the service provider: (1) incurs significant financial responsibility for providing and maintaining equipment and facilities to perform work under a contract; (2) incurs unreimbursed expenses or risks income fluctuations because remuneration is directly related to sales or other output rather than solely to the number of hours actually worked or expenses incurred; (3) is compensated on factors related to the work performed and not solely on the basis of hours or time expended; and (4) substantially controls the means and manner of performing the contract services, the specifications of the service recipient or payor, and any additional contractual requirements.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Independent Contractor Tax Fairness and Simplification Act of 2012
Latest action (Dec 12, 2012): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Dec 12, 2012
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.