Providing for congressional disapproval of the rule submitted by the Internal Revenue Service, Department of the Treasury, relating to "Relief with Respect to Employment Tax Deadlines Applicable to Employers Affected by the Ongoing Coronavirus (COVID-19) Disease 2019 Pandemic".

Bill: 116-hjres-94
Sponsor: full_name: Rep. Larson, John B. [D-CT-1]
Introduced: 2020-09-04
Policy area: Taxation
Subjects: Administrative law and regulatory procedures

Cardiovascular and respiratory health

Congressional oversight

Department of the Treasury

Emergency medical services and trauma care

Employment taxes

Infectious and parasitic diseases

Internal Revenue Service (IRS)

Tax administration and collection, taxpayers
Latest action: action_date: 2020-09-04
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2020-09-04
action_desc: Introduced in House
text: <p>This joint resolution expresses congressional disapproval of the Internal Revenue Service rule relating to <i>Relief with Respect to Employment Tax Deadlines Applicable to Employers Affected by the Ongoing Coronavirus (COVID-19) Disease 2019 Pandemic</i>. The rule requires the deferral of the payment of employment taxes on wages between September 1, 2020, and December 31, 2020. </p>

tv_txt: IA 116th CONGRESS 2d Session H. J. RES. 94 IN THE HOUSE OF REPRESENTATIVES September 4, 2020 Mr. Larson of Connecticut (for himself, Mr. Neal , Mr. Thompson of California , Mr. Suozzi , Mr. Beyer , Ms. Moore , Mr. Blumenauer , Mr. Panetta , Mr. Horsford , Ms. Sánchez , Mr. Pascrell , Mr. Higgins of New York , Mr. Danny K. Davis of Illinois , Mr. Evans , Mr. Kildee , Ms. DelBene , Mr. Kind , Mr. Courtney , Ms. DeLauro , Mr. Himes , Mrs. Hayes , and Ms. Sewell of Alabama ) submitted the following joint resolution; which was referred to the Committee on Ways and Means JOINT RESOLUTION Providing for congressional disapproval of the rule submitted by the Internal Revenue Service, Department of the Treasury, relating to Relief with Respect to Employment Tax Deadlines Applicable to Employers Affected by the Ongoing Coronavirus (COVID-19) Disease 2019 Pandemic .

That Congress disapproves the rule submitted by the Internal Revenue Service, Department of the Treasury, relating to Relief with Respect to Employment Tax Deadlines Applicable to Employers Affected by the Ongoing Coronavirus (COVID-19) Disease 2019 Pandemic (Internal Revenue Service Notice 2020–65), and such rule shall have no force or effect.