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 JOHN-
SON of Texas, Mr. WELDON of Florida, Mr. DEMINT, Mr. BAKER, Mr.
ARMEY, Mr. SENSENBRENNER, Mr. KOLBE, and Mr. SCHAFFER) intro-
duced 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 em-
ployee the employer’s share of taxes for old-age, sur-
vivors, and disability insurance and for hospital insur-
ance for the employee as well as the total amount of
such taxes for such employee.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘Right-To-Know Na-
tional Payroll Act’’.
SEC. 2. DISCLOSURE OF FICA AND MEDICARE TAX ON W–2
FORM.
(a) IN GENERAL.—Subsection (a) of section 6051 of
the Internal Revenue Code of 1986 (relating to require-
ment of receipts for employees) is amended by striking
‘‘and’’ at the end of paragraph (10), by striking the period
at the end of paragraph (11) and inserting a comma, and
by inserting after paragraph (11) the following new para-
graphs:
‘‘(12) the total amount of tax with respect to
the employee imposed on such person under—
‘‘(A) section 3111(a),
‘‘(B) section 3111(b),
‘‘(C) so much of the tax imposed under
section 3221(a) as relates to section 3111(a),
and
‘‘(D) so much of the tax imposed under
section 3221(a) as relates to section 3111(b),
and
‘‘(13) the total amount of tax with respect to
the employee for old-age, survivors, and disability in-
surance and for hospital insurance, which is the sum
of—
‘‘(A) each of the amounts shown under
subparagraphs (A) through (D) of paragraph
(12), plus
‘‘(B) the amount shown under paragraph
(6).’’
(b) EXCEPTION
FOR EMPLOYERS WITH 250 OR
FEWER EMPLOYEES.—Section 6051 of such Code is
amended adding at the end the following new subsection:
‘‘(g) STATEMENTS REGARDING FICA AND MEDI-
CARE TAX NOT REQUIRED OF SMALL EMPLOYERS.—
‘‘(1) IN GENERAL.—Paragraphs (12) and (13)
of subsection (a) shall not apply to any person for
a calendar year with respect to which such person
employed an average of not more than 250 employ-
ees on business days during each pay period in
which such person was in existence during the cal-
endar year.
‘‘(2) DEFINITIONS.—For purposes of paragraph
(1)—
‘‘(A) EMPLOYER.—All persons treated as a
single employer under subsection (b), (c), (m),
or (o) of section 414 shall be treated as one em-
ployer.
‘‘(B) EMPLOYEE.—The term ‘employee’ in-
cludes any individual who is a full time, part
time, temporary, or leased (within the meaning
of section 414(n)) employee.’’
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply with respect to remuneration paid
after December 31, 2002.
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