Independent Contractor Tax Fairness and Simplification Act of 2015
Latest action · May 20, 2015 Referred to the House Committee on Ways and Means.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedMay 20, 2015
- Passed HouseNot reached
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Independent Contractor Tax Fairness and Simplification Act of 2015
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.
Cosponsors 6
Members who signed on, in the order they did. Signatures ran from Jul 14, 2015 to Jul 14, 2016.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| R-TX | Kenny Marchant | Jul 14, 2015 | |
| R-MN | John Kline | Jul 22, 2015 | |
| R-AZ | Matt Salmon | Jul 22, 2015 | |
| R-MN | Tom Emmer | Mar 15, 2016 | |
| R-NY | Elise M. Stefanik | Jun 13, 2016 | |
| R-LA | Steve Scalise | Jul 14, 2016 |
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| House | Ways and Means Committee | Referred May 20, 2015 |
Actions 2
Everything that happened, newest first.
- May 20, 2015Introduced in House
- May 20, 2015Referred to the House Committee on Ways and Means.
Research
What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.
Constitutional authority
The sponsor’s statement, as printed in the Congressional Record, vol. 161, no. 78, May 20, 2015, page H3507.
Titles 2
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- To amend the Internal Revenue Code of 1986 to provide standards for determining employment status, and for other purposes.
- Short Titles as Introduced
- Independent Contractor Tax Fairness and Simplification Act of 2015
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- May 20, 2015Introduced in House
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.
