I

107TH CONGRESS

1ST SESSION H. R. 1584

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

APRIL 25, 2001

Mr. HOEKSTRA (for himself, Mr. TANCREDO, Mr. SESSIONS, Mr. SAM JOHNSON of Texas, Mr. WELDON of Florida, Mr. DEMINT, Mr. BAKER, Mr.

ARMEY, Mr. SENSENBRENNER, Mr. KOLBE, and Mr. SCHAFFER) 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,
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1 SECTION 1. SHORT TITLE.

2 This Act may be cited as the ‘‘Right-To-Know Na3 tional Payroll Act’’.

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

5 FORM.

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

7 the Internal Revenue Code of 1986 (relating to require8 ment of receipts for employees) is amended by striking

9 ‘‘and’’ at the end of paragraph (10), by striking the period

10 at the end of paragraph (11) and inserting a comma, and

11 by inserting after paragraph (11) the following new para12 graphs:

13 ‘‘(12) the total amount of tax with respect to

14 the employee imposed on such person under—

15 ‘‘(A) section 3111(a),

16 ‘‘(B) section 3111(b),

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

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

19 and

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

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

22 and

23 ‘‘(13) the total amount of tax with respect to

24 the employee for old-age, survivors, and disability in25 surance and for hospital insurance, which is the sum

26 of—
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1 ‘‘(A) each of the amounts shown under

2 subparagraphs (A) through (D) of paragraph

3 (12), plus

4 ‘‘(B) the amount shown under paragraph

5 (6).’’

6 (b) EXCEPTION FOR EMPLOYERS WITH 250 OR

7 FEWER EMPLOYEES.—Section 6051 of such Code is

8 amended adding at the end the following new subsection:

9 ‘‘(g) STATEMENTS REGARDING FICA AND MEDI10 CARE TAX NOT REQUIRED OF SMALL EMPLOYERS.—

11 ‘‘(1) IN GENERAL.—Paragraphs (12) and (13)

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

13 a calendar year with respect to which such person

14 employed an average of not more than 250 employ15 ees on business days during each pay period in

16 which such person was in existence during the cal17 endar year.

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

19 (1)—

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

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

22 or (o) of section 414 shall be treated as one em23 ployer.

24 ‘‘(B) EMPLOYEE.—The term ‘employee’ in25 cludes any individual who is a full time, part
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1 time, temporary, or leased (within the meaning

2 of section 414(n)) employee.’’

3 (c) EFFECTIVE DATE.—The amendments made by

4 this section shall apply with respect to remuneration paid

5 after December 31, 2002.

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