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.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. 6-MONTH AMNESTY FOR PAYMENT OF DOMES-
TIC SERVICE EMPLOYMENT TAXES.
(a) IN GENERAL.—The Secretary of the Treasury
shall establish a 180-day period of amnesty, commencing
not later than 30 days after the date of the enactment
of this Act, for the payment of unpaid domestic service
employment taxes for years prior to 1993. Any person
making payment during such 180-day period of such un-
paid taxes shall be immune from interest or penalties for
nonpayment of any such taxes or failure to timely file re-
turns with respect to such taxes.
(b) EXCEPTION WHERE EMPLOYER LIABLE
FOR
OTHER EMPLOYMENT TAXES.—This section shall not
apply with respect to taxes payable with respect to remu-
neration paid by an employer in any calendar year if such
employer was liable for any tax under subtitle C of the
Internal Revenue Code of 1986 with respect to remunera-
tion paid in such year for services other than domestic
service in a private home of the employer.
(c) DEFINITIONS.—For purposes of this section—
(1) DOMESTIC SERVICE EMPLOYMENT TAXES.—
The term ‘‘domestic service employment taxes’’
means—
(A) any taxes imposed by chapter 21 or 23
of the Internal Revenue Code of 1986 on remu-
neration paid for domestic service in a private
home of the employer, and
(B) any amount withheld from such remu-
neration pursuant to an agreement under sec-
tion 3402(p) of such Code.
(2) DOMESTIC SERVICE IN PRIVATE HOME OF
EMPLOYER.—The term ‘‘domestic service in a pri-
vate home of the employer’’ does not include service
described in section 3121(g)(5) of the Internal Reve-
nue Code of 1986.
SEC. 2. REQUIRED INFORMATION AND TRANSMISSION OF
INFORMATION TO SECRETARY OF HEALTH
AND HUMAN SERVICES.
(a) RETURN INFORMATION.—Section 1 shall apply
with respect to any payment of unpaid taxes only if such
payment is accompanied by a written return, in such form
as the Secretary of the Treasury considers appropriate,
which specifies—
(1) the name, last known address, and social se-
curity account number of each individual on whose
wages such taxes are based,
(2) the years for which such taxes were payable,
and
(3) the amount of such wages paid in each such
year.
Such return may exclude any such information if the tax-
payer includes in such return a statement that such ex-
cluded information is not known by the taxpayer and is
not reasonably accessible.
(b) TRANSMISSION OF INFORMATION TO SECRETARY
OF HEALTH AND HUMAN SERVICES.—The Secretary of
the Treasury shall promptly transmit to the Secretary of
Health and Human Services any return information re-
ceived under subsection (a). The Secretary of Health and
Human Services shall take such information into account
in crediting wages under title II of the Social Security Act,
and, notwithstanding section 215(f)(1) of such Act, shall
recompute primary insurance amounts to the extent nec-
essary to take such credited wages into account.
Æ