I 
110TH CONGRESS 
2D SESSION 
H. R. 7309 
To amend the Internal Revenue Code of 1986 to suspend employment and 
income taxes for the first two months of 2009, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 9, 2008 
Mr. GOHMERT (for himself, Mr. SHADEGG, Mrs. BLACKBURN, Mr. CARTER, 
Mr. FRANKS of Arizona, Mr. PENCE, Mr. WESTMORELAND, Mr. SES-
SIONS, Mr. MCCOTTER, Mrs. MYRICK, Mr. SALI, Mr. AKIN, Mr. 
MCHENRY, Mrs. DRAKE, Mrs. MCMORRIS RODGERS, Mrs. BACHMANN, 
Mr. GARRETT of New Jersey, Mr. PRICE of Georgia, Mr. PAUL, Mr. 
BURTON of Indiana, and Mr. MACK) introduced the following bill; which 
was referred to the Committee on Ways and Means, and in addition to 
the Committee on Financial Services, for a period to be subsequently de-
termined by the Speaker, in each case for consideration of such provisions 
as fall within the jurisdiction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to suspend 
employment and income taxes for the first two months 
of 2009, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SUSPENSION OF EMPLOYMENT TAXES. 
(a) TAX ON EMPLOYEES.—Section 3101 of the Inter-
nal Revenue Code of 1986 (relating to rate of tax) is 
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amended by adding at the end the following new sub-
section: 
‘‘(d) SUSPENSION.—In the case of wages received for 
service performed during the period beginning on January 
1, 2009, and ending on February 28, 2009, the percentage 
under subsections (a) and (b) shall be zero percent.’’. 
(b) TAX
ON EMPLOYERS.—Section 3111 of such 
Code (relating to rate of tax) is amended by adding at 
the end the following new subsection: 
‘‘(d) SUSPENSION.—In the case of wages paid for 
service performed during the period beginning on January 
1, 2009, and ending on February 28, 2009, the percentage 
under subsections (a) and (b) shall be zero percent.’’. 
(c) TAX ON SELF-EMPLOYMENT INCOME.—Section 
1401 of such Code (relating to rate of tax) is amended 
by adding at the end the following new subsection: 
‘‘(d) SUSPENSION.—In the case of self-employment 
income for service performed during the period beginning 
on January 1, 2009, and ending on February 28, 2009, 
the percentage under subsections (a) and (b) shall be zero 
percent.’’. 
(d) EFFECTIVE DATES.— 
(1) The amendments made by subsections (a) 
and (b) shall apply to remuneration paid or received 
after December 31, 2008. 
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(2) The amendment made by subsection (c) 
shall apply to taxable years beginning after Decem-
ber 31, 2008. 
SEC. 2. SUSPENSION OF INCOME TAXES. 
(a) IN GENERAL.—Part III of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 (relating to 
items specifically excluded from gross income) is amended 
by inserting after section 139B the following new section: 
‘‘SEC. 139C. WAGE AND SELF-EMPLOYMENT INCOME. 
‘‘In the case of an individual, gross income shall not 
include— 
‘‘(1) any remuneration for service performed 
during the period beginning on January 1, 2009, 
and ending on February 28, 2009, by an employee 
for his employer, including the cash value of all re-
muneration (including benefits) paid in any medium 
other than cash wages (as defined in section 3121), 
and 
‘‘(2) any self-employment income (as defined in 
section 1402) derived by such individual during such 
period.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for such part is amended by inserting after the item relat-
ing to section 139B the following new item: 
‘‘Sec. 139C. Wage and self-employment income.’’. 
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