I 

109TH CONGRESS 

1ST SESSION H. R. 3167 

To amend the Internal Revenue Code of 1986 to require that each employer 

show on the W–2 form of each employee the employer’s share of taxes 

for old-age, survivors, and disability insurance and for hospital insurance 

for the employee as well as the total amount of such taxes for such 

employee. 

IN THE HOUSE OF REPRESENTATIVES 

JUNE 30, 2005 

Mr. HOEKSTRA introduced the following bill; which was referred to the 

Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to require 

that each employer show on the W–2 form of each employee the employer’s share of taxes for old-age, survivors, and disability insurance and for hospital insurance for the employee as well as the total amount of 

such taxes for such employee. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Right-To-Know Na5 tional Payroll Act’’. 
2 

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1 SEC. 2. DISCLOSURE OF FICA AND MEDICARE TAX ON W–2 

2 FORM. 

3 (a) IN GENERAL.—Subsection (a) of section 6051 of 

4 the Internal Revenue Code of 1986 (relating to require5 ment of receipts for employees) is amended by striking 

6 ‘‘and’’ at the end of paragraph (12), by striking the period 

7 at the end of paragraph (13) and inserting a comma, and 

8 by inserting after paragraph (13) the following new para9 graphs: 

10 ‘‘(14) the total amount of tax with respect to 

11 the employee imposed on such person under— 

12 ‘‘(A) section 3111(a), 

13 ‘‘(B) section 3111(b), 

14 ‘‘(C) so much of the tax imposed under 

15 section 3221(a) as relates to section 3111(a), 

16 and 

17 ‘‘(D) so much of the tax imposed under 

18 section 3221(a) as relates to section 3111(b), 

19 and 

20 ‘‘(15) the total amount of tax with respect to 

21 the employee for old-age, survivors, and disability in22 surance and for hospital insurance, which is the sum 

23 of— 

24 ‘‘(A) each of the amounts shown under 

25 subparagraphs (A) through (D) of paragraph 

26 (14), plus 
3 

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1 ‘‘(B) the amount shown under paragraph 

2 (6).’’ 

3 (b) EXCEPTION FOR EMPLOYERS WITH 100 OR

4 FEWER EMPLOYEES.—Section 6051 of such Code is 

5 amended adding at the end the following new subsection: 

6 ‘‘(g) STATEMENTS REGARDING FICA AND MEDI7 CARE TAX NOT REQUIRED OF SMALL EMPLOYERS.— 

8 ‘‘(1) IN GENERAL.—Paragraphs (14) and (15) 

9 of subsection (a) shall not apply to any person for 

10 a calendar year with respect to which such person 

11 employed an average of not more than 100 employ12 ees on business days during each pay period in 

13 which such person was in existence during the cal14 endar year. 

15 ‘‘(2) DEFINITIONS.—For purposes of paragraph 

16 (1)— 

17 ‘‘(A) EMPLOYER.—All persons treated as a 

18 single employer under subsection (b), (c), (m), 

19 or (o) of section 414 shall be treated as one em20 ployer. 

21 ‘‘(B) EMPLOYEE.—The term ‘employee’ in22 cludes any individual who is a full time, part 

23 time, temporary, or leased (within the meaning 

24 of section 414(n)) employee.’’. 
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1 (c) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply with respect to remuneration paid 

3 after December 31, 2005. 

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