I

103D CONGRESS

1ST SESSION H. R. 1239

To require the Secretary of the Treasury to establish a 6-month amnesty

to encourage payment of back domestic service employment taxes.

IN THE HOUSE OF REPRESENTATIVES

MARCH 4, 1993

Mr. SHAW (for himself and Mr. CARDIN) introduced the following bill; which

was referred to the Committee on Ways and Means

A BILL

To require the Secretary of the Treasury to establish a

6-month amnesty to encourage payment of back domestic

service employment taxes.

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

3 SECTION 1. 6-MONTH AMNESTY FOR PAYMENT OF DOMES4 TIC SERVICE EMPLOYMENT TAXES.

5 (a) IN GENERAL.—The Secretary of the Treasury

6 shall establish a 180-day period of amnesty, commencing

7 not later than 30 days after the date of the enactment

8 of this Act, for the payment of unpaid domestic service

9 employment taxes for years prior to 1993. Any person

10 making payment during such 180-day period of such un-
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1 paid taxes shall be immune from interest or penalties for

2 nonpayment of any such taxes or failure to timely file re3 turns with respect to such taxes.

4 (b) EXCEPTION WHERE EMPLOYER LIABLE FOR

5 OTHER EMPLOYMENT TAXES.—This section shall not

6 apply with respect to taxes payable with respect to remu7 neration paid by an employer in any calendar year if such

8 employer was liable for any tax under subtitle C of the

9 Internal Revenue Code of 1986 with respect to remunera10 tion paid in such year for services other than domestic

11 service in a private home of the employer.

12 (c) DEFINITIONS.—For purposes of this section—

13 (1) DOMESTIC SERVICE EMPLOYMENT TAXES.—

14 The term ‘‘domestic service employment taxes’’

15 means—

16 (A) any taxes imposed by chapter 21 or 23

17 of the Internal Revenue Code of 1986 on remu18 neration paid for domestic service in a private

19 home of the employer, and

20 (B) any amount withheld from such remu21 neration pursuant to an agreement under sec22 tion 3402(p) of such Code.

23 (2) DOMESTIC SERVICE IN PRIVATE HOME OF

24 EMPLOYER.—The term ‘‘domestic service in a pri25 vate home of the employer’’ does not include service
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1 described in section 3121(g)(5) of the Internal Reve2 nue Code of 1986.

3 SEC. 2. REQUIRED INFORMATION AND TRANSMISSION OF

4 INFORMATION TO SECRETARY OF HEALTH

5 AND HUMAN SERVICES.

6 (a) RETURN INFORMATION.—Section 1 shall apply

7 with respect to any payment of unpaid taxes only if such

8 payment is accompanied by a written return, in such form

9 as the Secretary of the Treasury considers appropriate,

10 which specifies—

11 (1) the name, last known address, and social se12 curity account number of each individual on whose

13 wages such taxes are based,

14 (2) the years for which such taxes were payable,

15 and

16 (3) the amount of such wages paid in each such

17 year.

18 Such return may exclude any such information if the tax19 payer includes in such return a statement that such ex20 cluded information is not known by the taxpayer and is

21 not reasonably accessible.

22 (b) TRANSMISSION OF INFORMATION TO SECRETARY

23 OF HEALTH AND HUMAN SERVICES.—The Secretary of

24 the Treasury shall promptly transmit to the Secretary of

25 Health and Human Services any return information re-
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1 ceived under subsection (a). The Secretary of Health and

2 Human Services shall take such information into account

3 in crediting wages under title II of the Social Security Act,

4 and, notwithstanding section 215(f)(1) of such Act, shall

5 recompute primary insurance amounts to the extent nec6 essary to take such credited wages into account.

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