To amend the Internal Revenue Code of 1986 to establish procedures relating to the attribution of errors in the case of third party payors of payroll taxes, and for other purposes.
Latest action · May 6, 2025 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 6, 2025
- Passed HouseNot reached
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Cosponsors 25
Members who signed on, in the order they did. Signatures ran from May 6, 2025 to Sep 2, 2026; 1 is an original cosponsor, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| R-TX | Beth Van Duyne | Original | May 6, 2025 |
| D-CA | Jimmy Panetta | Jun 4, 2025 | |
| R-FL | Vern Buchanan | Jun 5, 2025 | |
| D-AL | Terri A. Sewell | Jun 26, 2025 | |
| D-IL | Danny K. Davis | Sep 8, 2025 | |
| R-IN | Rudy Yakym III | Sep 8, 2025 | |
| R-OK | Kevin Hern | Sep 10, 2025 | |
| R-OH | Max L. Miller | Sep 10, 2025 | |
| D-IL | Bradley Scott Schneider | Oct 3, 2025 | |
| D-CA | Linda T. Sánchez | Oct 3, 2025 | |
| R-TX | Nathaniel Moran | Oct 3, 2025 | |
| D-WA | Suzan K. DelBene | Oct 3, 2025 | |
| R-IA | Zachary Nunn | Oct 3, 2025 | |
| R-NY | Claudia Tenney | Oct 31, 2025 | |
| R-FL | W. Gregory Steube | Nov 17, 2025 | |
| D-NY | Thomas R. Suozzi | Nov 19, 2025 | |
| D-PA | Brendan F. Boyle | Dec 18, 2025 | |
| D-NV | Steven Horsford | Dec 18, 2025 | |
| R-IN | Erin Houchin | Mar 27, 2026 | |
| R-UT | Blake D. Moore | May 7, 2026 | |
| R-FL | Aaron Bean | Jun 11, 2026 | |
| D-WA | Marie Gluesenkamp Perez | Jul 9, 2026 | |
| R-OH | Mike Carey | Sep 2, 2026 | |
| R-PA | Mike Kelly | Sep 2, 2026 | |
| R-KS | Ron Estes | Sep 2, 2026 |
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 6, 2025 |
Actions 2
Everything that happened, newest first.
- May 6, 2025Introduced in House
- May 6, 2025Referred 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. 171, no. 75, May 6, 2025, page H1881.
Titles 1
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- To amend the Internal Revenue Code of 1986 to establish procedures relating to the attribution of errors in the case of third party payors of payroll taxes, and for other purposes.
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- May 6, 2025Introduced 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.
