IB 

Union Calendar No. 696 

118TH CONGRESS 

2D SESSION H. R. 190 

[Report No. 118–857] 

To amend the Internal Revenue Code of 1986 to reinstate the exception 

for de minimis payments by third party settlement organizations with 

respect to returns relating to payments made in settlement of payment 

card and third party network transactions, as in effect prior to the 

enactment of the American Rescue Plan Act. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 9, 2023 

Mrs. MILLER of West Virginia (for herself, Mr. BUCHANAN, Mr. FERGUSON, 

Mr. ESTES, Mr. KELLY of Pennsylvania, Mr. ARRINGTON, Mr. 

SCHWEIKERT, Mr. MURPHY, Mr. KUSTOFF, Mr. SMUCKER, Mr. SMITH

of Nebraska, Mr. WENSTRUP, Mr. LAHOOD, and Mr. HERN) introduced 

the following bill; which was referred to the Committee on Ways and 

Means 

DECEMBER 10, 2024 

Additional sponsors: Ms. MALLIOTAKIS, Ms. VAN DUYNE, Mr. STEWART, Ms. 

TENNEY, Mr. MOORE of Utah, Mr. FITZPATRICK, Mr. STEUBE, Mr. 

FEENSTRA, Mr. MOOLENAAR, Mr. CAREY, Mrs. FISCHBACH, Mrs. STEEL, 

Mr. NORMAN, Mr. DUNCAN, Mr. PERRY, Mr. MCCLINTOCK, Mr. SANTOS, 

Mr. FINSTAD, Mr. VALADAO, Mr. CLINE, Mrs. MILLER-MEEKS, Ms. LEE

of Florida, Mrs. BICE, Mr. WILLIAMS of New York, Mrs. HARSHBARGER, 

Mr. MORAN, Mr. EZELL, Mr. YAKYM, Mr. BIGGS, Mrs. CAMMACK, Mr. 

MOONEY, Mr. LALOTA, Mr. CALVERT, Mr. GALLAGHER, and Mr. POSEY

DECEMBER 10, 2024 

Reported with an amendment, committed to the Committee of the Whole 

House on the State of the Union, and ordered to be printed 

[Strike out all after the enacting clause and insert the part printed in italic] 

[For text of introduced bill, see copy of bill as introduced on January 9, 2023] 


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•HR 190 RH

A BILL 

To amend the Internal Revenue Code of 1986 to reinstate 

the exception for de minimis payments by third party 

settlement organizations with respect to returns relating 

to payments made in settlement of payment card and 

third party network transactions, as in effect prior to 

the enactment of the American Rescue Plan Act. 


kjohnson on DSK7ZCZBW3PROD with $$_JOB
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•HR 190 RH

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 ‘‘Saving Gig Economy 

5 Taxpayers Act’’. 

6 SEC. 2. REINSTATEMENT OF EXCEPTION FOR DE MINIMIS 

7 PAYMENTS AS IN EFFECT PRIOR TO ENACT8 MENT OF AMERICAN RESCUE PLAN ACT. 

9 (a) IN GENERAL.—Section 6050W(e) of the Internal 

10 Revenue Code of 1986 is amended to read as follows: 

11 ‘‘(e) EXCEPTION FOR DE MINIMIS PAYMENTS BY

12 THIRD PARTY SETTLEMENT ORGANIZATIONS.—A third 

13 party settlement organization shall be required to report 

14 any information under subsection (a) with respect to third 

15 party network transactions of any participating payee only 

16 if— 

17 ‘‘(1) the amount which would otherwise be re18 ported under subsection (a)(2) with respect to such 

19 transactions exceeds $20,000, and 

20 ‘‘(2) the aggregate number of such transactions 

21 exceeds 200.’’. 

22 (b) EFFECTIVE DATE.—The amendment made by this 

23 section shall apply to returns for calendar years beginning 

24 after December 31, 2021. 


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Union Calendar No. 696 

118TH CONGRESS 

2D SESSION H. R. 190 

[Report No. 118–857] 

A BILL 

To amend the Internal Revenue Code of 1986 to 

ment of the American Rescue Plan Act. work transactions, as in effect prior to the enactsettlement of payment card and third party netspect to returns relating to payments made in by third party settlement organizations with rereinstate the exception for de minimis payments 

DECEMBER 10, 2024 

Reported with an amendment, committed to the Comand ordered to be printed mittee of the Whole House on the State of the Union, 


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