In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.

Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Ban the Box Act''.

SEC. 2. UNLAWFUL EMPLOYMENT PRACTICES RELATED TO CRIMINAL RECORD OF 
              APPLICANTS.

    (a) In General.--Except as provided in subsection (b), it shall be 
an unlawful employment practice for any employer to make inquiries of 
an applicant for employment or otherwise seek information about such an 
applicant (including through the use of any form or application) 
relating to whether such applicant has ever been convicted of a 
criminal offense.
    (b) Exception.--Notwithstanding subsection (a), an employer may 
make inquiries of an applicant or otherwise seek information about the 
applicant relating to whether such applicant has ever been convicted of 
a criminal offense--
            (1) after a conditional offer for employment has been 
        extended to an applicant; or
            (2) where the granting of employment may involve an 
        unreasonable risk to the safety of specific individuals or to 
        the general public.

SEC. 3. RULEMAKING.

    Not later than 1 year after the date of enactment of this Act, the 
Commission shall issue rules--
            (1) defining categories of employment where an individual's 
        past criminal history may involve an unreasonable risk to the 
        safety of specific individuals or to the general public; and
            (2) factors to be considered by employers in assessing 
        whether an individual's past criminal history poses such an 
        unreasonable risk.

SEC. 4. ENFORCEMENT.

    (a) Employees Covered by Title VII of the Civil Rights Act of 
1964.--
            (1) In general.--The powers, procedures, and remedies 
        provided in sections 705, 706, 707, 709, 710, and 711 of the 
        Civil Rights Act of 1964 (42 U.S.C. 2000e-4 et seq.) to the 
        Commission, the Attorney General, or any person, alleging a 
        violation of title VII of that Act (42 U.S.C. 2000e et seq.) 
        shall be the powers, procedures, and remedies this title 
        provides to the Commission, the Attorney General, or any 
        person, respectively, alleging an unlawful employment practice 
        in violation of this title against an employee described in 
        section 5(2)(A), except as provided in paragraphs (2) and (3).
            (2) Costs and fees.--The powers, remedies, and procedures 
        provided in subsections (b) and (c) of section 722 of the 
        Revised Statutes of the United States (42 U.S.C. 1988), shall 
        be the powers, remedies, and procedures this title provides to 
        the Commission, the Attorney General, or any person, alleging 
        such a practice.
            (3) Damages.--The powers, remedies, and procedures provided 
        in section 1977A of the Revised Statutes of the United States 
        (42 U.S.C. 1981a), including the limitations contained in 
        subsection (b)(3) of such section 1977A, shall be the powers, 
        remedies, and procedures this title provides to the Commission, 
        the Attorney General, or any person, alleging such a practice 
        (not an employment practice specifically excluded from coverage 
        under section 1977A(a)(1) of the Revised Statutes of the United 
        States).
    (b) Employees Covered by Congressional Accountability Act of 
1995.--
            (1) In general.--The powers, remedies, and procedures 
        provided in the Congressional Accountability Act of 1995 (2 
        U.S.C. 1301 et seq.) to the Board (as defined in section 101 of 
        that Act (2 U.S.C. 1301)), or any person, alleging a violation 
        of section 201(a)(1) of that Act (2 U.S.C. 1311(a)(1)) shall be 
        the powers, remedies, and procedures this title provides to 
        that Board, or any person, alleging an unlawful employment 
        practice in violation of this title against an employee 
        described in section 5(2)(B), except as provided in paragraphs 
        (2) and (3).
            (2) Costs and fees.--The powers, remedies, and procedures 
        provided in subsections (b) and (c) of section 722 of the 
        Revised Statutes of the United States (42 U.S.C. 1988), shall 
        be the powers, remedies, and procedures this title provides to 
        that Board, or any person, alleging such a practice.
            (3) Damages.--The powers, remedies, and procedures provided 
        in section 1977A of the Revised Statutes of the United States 
        (42 U.S.C. 1981a), including the limitations contained in 
        subsection (b)(3) of such section 1977A, shall be the powers, 
        remedies, and procedures this title provides to that Board, or 
        any person, alleging such a practice (not an employment 
        practice specifically excluded from coverage under section 
        1977A(a)(1) of the Revised Statutes of the United States).
            (4) Other applicable provisions.--With respect to a claim 
        alleging a practice described in paragraph (1), title III of 
        the Congressional Accountability Act of 1995 (2 U.S.C. 1381 et 
        seq.) shall apply in the same manner as such title applies with 
        respect to a claim alleging a violation of section 201(a)(1) of 
        such Act (2 U.S.C. 1311(a)(1)).
    (c) Employees Covered by Chapter 5 of Title 3, United States 
Code.--
            (1) In general.--The powers, remedies, and procedures 
        provided in chapter 5 of title 3, United States Code, to the 
        President, the Commission, the Merit Systems Protection Board, 
        or any person, alleging a violation of section 411(a)(1) of 
        that title, shall be the powers, remedies, and procedures this 
        title provides to the President, the Commission, such Board, or 
        any person, respectively, alleging an unlawful employment 
        practice in violation of this title against an employee 
        described in section 5(2)(C), except as provided in paragraphs 
        (2) and (3).
            (2) Costs and fees.--The powers, remedies, and procedures 
        provided in subsections (b) and (c) of section 722 of the 
        Revised Statutes of the United States (42 U.S.C. 1988), shall 
        be the powers, remedies, and procedures this title provides to 
        the President, the Commission, such Board, or any person, 
        alleging such a practice.
            (3) Damages.--The powers, remedies, and procedures provided 
        in section 1977A of the Revised Statutes of the United States 
        (42 U.S.C. 1981a), including the limitations contained in 
        subsection (b)(3) of such section 1977A, shall be the powers, 
        remedies, and procedures this title provides to the President, 
        the Commission, such Board, or any person, alleging such a 
        practice (not an employment practice specifically excluded from 
        coverage under section 1977A(a)(1) of the Revised Statutes of 
        the United States).
    (d) Employees Covered by Government Employee Rights Act of 1991.--
            (1) In general.--The powers, remedies, and procedures 
        provided in sections 302 and 304 of the Government Employee 
        Rights Act of 1991 (42 U.S.C. 2000e-16b, 2000e-16c) to the 
        Commission, or any person, alleging a violation of section 
        302(a)(1) of that Act (42 U.S.C. 2000e-16b(a)(1)) shall be the 
        powers, remedies, and procedures this title provides to the 
        Commission, or any person, respectively, alleging an unlawful 
        employment practice in violation of this title against an 
        employee described in section 5(2)(D), except as provided in 
        paragraphs (2) and (3).
            (2) Costs and fees.--The powers, remedies, and procedures 
        provided in subsections (b) and (c) of section 722 of the 
        Revised Statutes of the United States (42 U.S.C. 1988), shall 
        be the powers, remedies, and procedures this title provides to 
        the Commission, or any person, alleging such a practice.
            (3) Damages.--The powers, remedies, and procedures provided 
        in section 1977A of the Revised Statutes of the United States 
        (42 U.S.C. 1981a), including the limitations contained in 
        subsection (b)(3) of such section 1977A, shall be the powers, 
        remedies, and procedures this title provides to the Commission, 
        or any person, alleging such a practice (not an employment 
        practice specifically excluded from coverage under section 
        1977A(a)(1) of the Revised Statutes of the United States).
    (e) Employees Covered by Section 717 of the Civil Rights Act of 
1964.--
            (1) In general.--The powers, remedies, and procedures 
        provided in section 717 of the Civil Rights Act of 1964 (42 
        U.S.C. 2000e-16) to the Commission, the Attorney General, the 
        Librarian of Congress, or any person, alleging a violation of 
        that section shall be the powers, remedies, and procedures this 
        title provides to the Commission, the Attorney General, the 
        Librarian of Congress, or any person, respectively, alleging an 
        unlawful employment practice in violation of this title against 
        an employee or applicant described in section 2(2)(E), except 
        as provided in paragraphs (2) and (3).
            (2) Costs and fees.--The powers, remedies, and procedures 
        provided in subsections (b) and (c) of section 722 of the 
        Revised Statutes of the United States (42 U.S.C. 1988), shall 
        be the powers, remedies, and procedures this title provides to 
        the Commission, the Attorney General, the Librarian of 
        Congress, or any person, alleging such a practice.
            (3) Damages.--The powers, remedies, and procedures provided 
        in section 1977A of the Revised Statutes of the United States 
        (42 U.S.C. 1981a), including the limitations contained in 
        subsection (b)(3) of such section 1977A, shall be the powers, 
        remedies, and procedures this title provides to the Commission, 
        the Attorney General, the Librarian of Congress, or any person, 
        alleging such a practice (not an employment practice 
        specifically excluded from coverage under section 1977A(a)(1) 
        of the Revised Statutes of the United States).

SEC. 5. DEFINITIONS.

    As used in this Act--
            (1) the term ``Commission'' means the Equal Employment 
        Opportunity Commission;
            (2) the term ``employer''--
                    (A) has the meaning given such term in section 
                701(b) of the Civil Rights Act of 1964 (42 U.S.C. 
                2000e(b)); and
                    (B) includes--
                            (i) an employing office, as defined in 
                        section 101 of the Congressional Accountability 
                        Act of 1995 (2 U.S.C. 1301) and section 411(c) 
                        of title 3, United States Code;
                            (ii) an entity employing a State employee 
                        described in section 304(a) of the Government 
                        Employee Rights Act of 1991 (12 U.S.C. 
                        1220(a)); and
                            (iii) an entity to which section 717(a) of 
                        the Civil Rights Act of 1964 (42 U.S.C. 2000e-
                        16(a)) applies;
            (3) the term ``employee'' means--
                    (A) an employee (including an applicant), as 
                defined in section 701(f) of the Civil Rights Act of 
                1964 (42 U.S.C. 2000e(f));
                    (B) a covered employee (including an applicant), as 
                defined in section 101 of the Congressional 
                Accountability Act of 1995 (2 U.S.C. 1301);
                    (C) a covered employee (including an applicant), as 
                defined in section 411(c) of title 3, United States 
                Code;
                    (D) a State employee (including an applicant) 
                described in section 304(a) of the Government Employee 
                Rights Act of 1991 (12 U.S.C. 1220(a)); or
                    (E) an employee (including an applicant) to which 
                section 717(a) of the Civil Rights Act of 1964 (42 
                U.S.C. 2000e-16(a)) applies; and
            (4) the term ``person'' has the meaning given such term in 
        section 701(a) of the Civil Rights Act of 1964 (42 U.S.C. 
        2000e(a)).

SEC. 6. EFFECTIVE DATE.

    This Act shall take effect beginning 1 year after the date of the 
enactment of this Act.

Output: Ban the Box Act - Makes it an unlawful employment practice for certain employers to seek information concerning a job applicant's conviction for a criminal offense.

Sets forth exceptions authorizing an employer to seek such information: (1) after a conditional offer for employment has been extended to an applicant, or (2) where the granting of employment may involve an unreasonable risk to the safety of specific individuals or the general public.

Directs the Equal Employment Opportunity Commission (EEOC) to issue rules indentifying factors to be considered by employers in assessing whether an individual's past criminal history poses such an unreasonable risk within defined categories of employment.

Sets forth enforcement procedures and remedies under the Civil Rights Act of 1964, Congressional Accountability Act of 1995, Government Employee Rights Act of 1991, and the rights and protections extended to presidential offices.


Input: Consider Input: SECTION 1. SPECIAL DEPRECIATION ALLOWANCE AND RECOVERY PERIOD FOR 
              NONCOMMERCIAL AIRCRAFT PROPERTY.

    (a) In General.--Section 168 of the Internal Revenue Code of 1986 
is amended by adding at the end the following:
    ``(o) Special Allowance for Noncommercial Airplanes.--
            ``(1) Additional allowance.--
                    ``(A) In general.--In the case of any qualified 
                noncommercial aircraft to which this subparagraph 
                applies--
                            ``(i) the depreciation deduction provided 
                        by section 167(a) for the taxable year in which 
                        such property is placed in service shall 
                        include an allowance equal to 50 percent of the 
                        adjusted basis of the qualified noncommercial 
                        aircraft property, and
                            ``(ii) the adjusted basis of the qualified 
                        noncommercial aircraft property shall be 
                        reduced by the amount of such deduction before 
                        computing the amount otherwise allowable as a 
                        depreciation deduction under this chapter for 
                        such taxable year and any subsequent taxable 
                        year.
                    ``(B) Application to aircraft purchased in 2010 or 
                2011.--Subparagraph (A) applies to qualified 
                noncommercial aircraft property placed in service after 
                December 31, 2009, and before January 1, 2012, which 
                is--
                            ``(i) acquired by the taxpayer after 
                        December 31, 2009, and before January 1, 2012, 
                        but only if no written binding contract for the 
                        acquisition was in effect before January 1, 
                        2010, or
                            ``(ii) acquired by the taxpayer pursuant to 
                        a written binding contract which was entered 
                        into after December 31, 2009, and before 
                        January 1, 2012, and
            ``(2) Recovery period.--For purposes of this section--
                    ``(A) In general.--Qualified noncommercial aircraft 
                to which this subparagraph applies shall be treated as 
                3-year property.
                    ``(B) Application to aircraft purchased before 
                2015.--Subparagraph (A) applies to qualified 
                noncommercial aircraft placed in service after the date 
                of the enactment of this subsection and before January 
                1, 2015, which is--
                            ``(i) acquired by the taxpayer after the 
                        date of the enactment of this subsection and 
                        before January 1, 2015, but only if no written 
                        binding contract for the acquisition was in 
                        effect before such date of the enactment, or
                            ``(ii) acquired by the taxpayer pursuant to 
                        a written binding contract which was entered 
                        into after December 31, 2008, and before 
                        January 1, 2015, and
            ``(3) Qualified noncommercial aircraft property.--For 
        purposes of this subsection--
                    ``(A) In general.--The term `qualified 
                noncommercial aircraft property' means any aircraft--
                            ``(i) which is not used in the trade or 
                        business of transporting persons or property,
                            ``(ii) to which this section applies, and
                            ``(iii) the original use of which commences 
                        with the taxpayer after--
                                    ``(I) December 31, 2009, for 
                                purposes of paragraph (1), and
                                    ``(II) the date of the enactment of 
                                this subsection for purposes of 
                                paragraph (2).
                    ``(B) Exceptions.--
                            ``(i) Bonus depreciation property under 
                        subsection (k).--The term `qualified 
                        noncommercial aircraft property' shall not 
                        include any property to which subsection (k)(1) 
                        applies.
                            ``(ii) Alternative depreciation property.--
                        The term `qualified noncommercial aircraft 
                        property' shall not include any property to 
                        which the alternative depreciation system under 
                        subsection (g) applies, determined--
                                    ``(I) without regard to paragraph 
                                (7) of subsection (g) (relating to 
                                election to have system apply), and
                                    ``(II) after application of section 
                                280F(b) (relating to listed property 
                                with limited business use).
                            ``(iii) Election out.--If a taxpayer makes 
                        an election under this clause with respect to 
                        any class of property for any taxable year, 
                        this subsection shall not apply to all property 
                        in such class placed in service during such 
                        taxable year.
                    ``(C) Special rule for self-constructed property.--
                In the case of a taxpayer manufacturing, constructing, 
                or producing property for the taxpayer's own use, if 
                the taxpayer begins manufacturing, constructing, or 
                producing the property--
                            ``(i) after December 31, 2009, and before 
                        January 1, 2012, for purposes of paragraph (1), 
                        and
                            ``(ii) after the date of the enactment of 
                        this subsection and before January 1, 2015, for 
                        purposes of paragraph (2),
                the requirements of paragraph (1)(B) or (2)(B) (as the 
                case may be) shall be treated as met.
                    ``(D) Deduction allowed in computing minimum tax.--
                For purposes of determining alternative minimum taxable 
                income under section 55, the deduction under subsection 
                (a) for qualified noncommercial aircraft property shall 
                be determined under this section without regard to any 
                adjustment under section 56.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to property placed in service after the date of the enactment of 
this Act, in taxable years ending after such date.

Output: Amends the Internal Revenue Code to allow: (1) increased depreciation of qualified noncommercial aircraft property placed in service in 2010 or 2011; and (2) a three-year recovery period for the depreciation of such property placed in service before 2015. Defines "qualified noncommercial aircraft property" as any aircraft that is not used in the trade or business of transporting persons or property and that is first used after 2009. Allows such increased depreciation as an offset against the alternative minimum tax.


Input: Consider Input: SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Small Business 
Owners' Tax Simplification Act of 2017''.
    (b) Table of Contents.--The table of contents for this Act is as 
follows:

Sec. 1. Short title; table of contents.
Sec. 2. Quarterly reporting of estimated tax payments.
Sec. 3. Aligning the filing thresholds for information reporting.
Sec. 4. Uniform standards for the use of electronic signatures for 
                            third-party disclosure authorizations.
Sec. 5. Pre-notification testing.
Sec. 6. Treatment of cafeteria plans for employee-owners.
Sec. 7. Excluding from self-employment income net earnings less than 
                            amount required for Social Security 
                            quarters of coverage.
Sec. 8. Allowing a deduction for certain health insurance costs for 
                            self-employment tax purposes.
Sec. 9. No effect of voluntary withholding agreements on worker 
                            classification.
Sec. 10. Effect of voluntary training and group discount programs on 
                            worker classification.

SEC. 2. QUARTERLY REPORTING OF ESTIMATED TAX PAYMENTS.

    (a) In General.--The table contained in paragraph (2) of section 
6654(c) of the Internal Revenue Code of 1986 is amended--
            (1) by striking ``June 15'' and inserting ``July 15'', and
            (2) by striking ``September 15'' and inserting ``October 
        15''.
    (b) Effective Date.--The amendments made by this section shall 
apply to installments due in taxable years beginning after December 31, 
2017.

SEC. 3. ALIGNING THE FILING THRESHOLDS FOR INFORMATION REPORTING.

    (a) Increasing the Dollar Threshold Required for Filing a 1099-
MISC.--
            (1) In general.--Subsection (a) of section 6041 of the 
        Internal Revenue Code of 1986 is amended by striking ``$600'' 
        and inserting ``$1,500''.
            (2) Inflation adjustment.--Section 6041 of such Code is 
        amended by adding at the end the following new subsections:
    ``(h) Inflation Adjustment.--In the case of any taxable year 
beginning in a calendar year after 2018, the dollar amount in 
subsection (a) shall be increased by an amount equal to--
            ``(1) such dollar amount, multiplied by
            ``(2) the cost-of-living adjustment determined under 
        section 1(f)(3) for the calendar year in which the taxable year 
        begins, determined by substituting `calendar year 2017' for 
        `calendar year 1992' in subparagraph (B) thereof.
    ``(i) Rounding.--If any dollar amount in subsection (a) (after 
being increased under subsection (g)) is not a multiple of $100, such 
dollar amount shall be rounded to the nearest multiple of $100.''.
            (3) Conforming amendment.--The heading of subsection (a) of 
        section 6041 of such Code is amended to read as follows: 
        ``Payments Exceeding Threshold.''.
    (b) Increasing the Dollar Limit for Remuneration for Services and 
Direct Sales.--
            (1) In general.--Paragraph (2) of section 6041A(a) of the 
        Internal Revenue Code of 1986 is amended by striking ``$600'' 
        and inserting ``$1,500''.
            (2) Inflation adjustment.--Section 6041A of such Code is 
        amended by adding at the end the following new subsections:
    ``(g) Inflation Adjustment.--In the case of any taxable year 
beginning in a calendar year after 2018, the dollar amount in 
subsection (a)(2) shall be increased by an amount equal to--
            ``(1) such dollar amount, multiplied by
            ``(2) the cost-of-living adjustment determined under 
        section 1(f)(3) for the calendar year in which the taxable year 
        begins, determined by substituting `calendar year 2017' for 
        `calendar year 1992' in subparagraph (B) thereof.
    ``(h) Rounding.--If any dollar amount in subsection (a)(2) (after 
being increased under subsection (g)) is not a multiple of $100, such 
dollar amount shall be rounded to the nearest multiple of $100.''.
    (c) Decreasing the Dollar Threshold Required for Filing a 1099-K; 
Eliminating the Transaction Threshold.--Subsection (e) of section 6050W 
of such Code is amended by striking ``only if'' and all that follows 
through the period at the end and inserting ``only if the amount which 
would otherwise be reported under subsection (a)(2) with respect to 
such transactions exceeds the dollar amount in effect for the taxable 
year under section 6041(a).''.
    (d) Effective Date.--The amendments made by this section shall 
apply with respect to returns for years beginning after December 31, 
2017.

SEC. 4. UNIFORM STANDARDS FOR THE USE OF ELECTRONIC SIGNATURES FOR 
              THIRD-PARTY DISCLOSURE AUTHORIZATIONS.

    Not later than 6 months after the date of the enactment of this 
section, the Secretary of the Treasury shall publish guidance to 
establish uniform standards and procedures for the acceptance of 
signatures in digital or other electronic form for purposes of--
            (1) any request for disclosure of a taxpayer's return or 
        return information under section 6103(c) of the Internal 
        Revenue Code of 1986, and
            (2) any power of attorney executed by a taxpayer.

SEC. 5. PRE-NOTIFICATION TESTING.

    Not later than 180 days after the date of enactment of this Act, 
the Secretary of the Treasury will ensure that, for any refund or 
credit of overpayment of tax under the Internal Revenue Code of 1986 
transferred to an individual through electronic fund transfer, there 
is, prior to such transfer, a prenotification testing to verify 
recipient information and assist in preventing refund fraud.

SEC. 6. TREATMENT OF CAFETERIA PLANS FOR EMPLOYEE-OWNERS.

    (a) In General.--Subsection (g) of section 125 of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
paragraph:
            ``(5) Self-employed individuals.--
                    ``(A) In general.--Notwithstanding section 105(g), 
                for purposes of providing qualified benefits under a 
                cafeteria plan of an eligible employer (as defined in 
                subsection (j)(5)) and for purposes of any prohibition 
                on discrimination (including subsection (b)) with 
                respect to a cafeteria plan--
                            ``(i) the term `employee' includes an 
                        individual who is an employee within the 
                        meaning of section 401(c)(1) and any individual 
                        treated as a partner under section 1372(a),
                            ``(ii) an individual who owns the entire 
                        interest in an unincorporated trade or business 
                        shall be treated as his own employer, and
                            ``(iii) a partnership shall be treated as 
                        the employer of each partner who is an employee 
                        within the meaning of clause (i).
                    ``(B) Limitation.--
                            ``(i) Amounts excluded not to exceed earned 
                        income.--In the case of an individual treated 
                        as an employee by reason of subparagraph 
                        (A)(i), subsection (a) shall apply to amounts 
                        for an individual only to the extent that such 
                        amounts exceeds the individual's earned income 
                        (as defined in section 401(c)(2)) derived from 
                        the trade or business with respect to which the 
                        cafeteria plan is maintained.
                            ``(ii) Partnerships.--This paragraph shall 
                        apply in the case of any individual treated as 
                        a partner under section 1372(a), except that, 
                        for purposes of this subsection, such 
                        individual's wages (as defined in section 3121) 
                        from the S corporation shall be treated as such 
                        individual's earned income, and there shall be 
                        such adjustments in the application of this 
                        subsection as the Secretary may by regulations 
                        prescribe.
                    ``(C) Denial of double benefit.--No deduction or 
                credit shall be allowed to an employee under any 
                section of this chapter for any amount excluded from 
                gross income under subsection (a) by reason of this 
                paragraph.''.
    (b) Simple Cafeteria Plans.--Paragraph (3) of section 125(j) of the 
Internal Revenue Code of 1986 is amended by adding at the end the 
following new subparagraph:
                    ``(E) Alternative for certain plans.--
                            ``(i) In general.--In the case of a plan 
                        that covers one or more individuals described 
                        in clause (i) of subsection (g)(5)(A), the 
                        requirements of this paragraph shall be treated 
                        as met if the average employer contribution 
                        allocable to qualified benefits under the plan 
                        on behalf of individuals who are not qualified 
                        employees does not exceed 150 percent of the 
                        average employer contribution allocable to such 
                        benefits on behalf of individuals who are 
                        qualified employees.
                            ``(ii) Additional contributions.--In the 
                        case of a plan treated under clause (i) as 
                        meeting the requirements of this paragraph, 
                        subparagraph (C) shall not apply.''.
    (c) Effective Date.--The amendment made by this section shall apply 
with respect to taxable years beginning after December 31, 2017.

SEC. 7. EXCLUDING FROM SELF-EMPLOYMENT INCOME NET EARNINGS LESS THAN 
              AMOUNT REQUIRED FOR SOCIAL SECURITY QUARTERS OF COVERAGE.

    (a) In General.--Paragraph (2) of section 1402(b) of the Internal 
Revenue Code of 1986 is amended by striking ``$400'' and inserting 
``the amount required under section 213(d) of the Social Security Act 
for a quarter of coverage for the calendar year in which such taxable 
year began''.
    (b) Self-Employment Tax Returns.--Section 6017 of the Internal 
Revenue Code of 1986 is amended by striking ``$400'' and inserting 
``the amount required under section 1402(b)(2)''.
    (c) Effective Date.--The amendments made by this section shall 
apply with respect to taxable years beginning after the date of the 
enactment of this Act.

SEC. 8. ALLOWING A DEDUCTION FOR CERTAIN HEALTH INSURANCE COSTS FOR 
              SELF-EMPLOYMENT TAX PURPOSES.

    (a) In General.--Subsection (l) of section 162 of the Internal 
Revenue Code of 1986 is amended by striking paragraph (4).
    (b) Effective Date.--The amendment made by this section shall apply 
with respect to taxable years beginning after December 31, 2017.

SEC. 9. NO EFFECT OF VOLUNTARY WITHHOLDING AGREEMENTS ON WORKER 
              CLASSIFICATION.

    Section 3402(p) of the Internal Revenue Code of 1986 is amended by 
adding at the end the following new paragraph:
            ``(4) Worker classification.--Agreements under paragraph 
        (3) may not be taken into account in determining whether any 
        party to such agreement is an employee or an employer for 
        purposes of any provision of this title.''.

SEC. 10. EFFECT OF VOLUNTARY TRAINING AND GROUP DISCOUNT PROGRAMS ON 
              WORKER CLASSIFICATION.

    (a) In General.--Chapter 79 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new section:

``SEC. 7706. EFFECT OF VOLUNTARY TRAINING AND GROUP DISCOUNT PROGRAMS 
              ON WORKER CLASSIFICATION.

    ``(a) In General.--For purposes of this title, the determination of 
whether an individual is an employee shall be made without regard to 
the following:
            ``(1) Whether such individual is offered, and whether such 
        individual accepts, voluntary training.
            ``(2) Whether such individual is offered, or takes 
        advantage of, a discount on goods and services available by 
        reason of such individual performing services.
    ``(b) Regulations.--The Secretary shall issue such regulations as 
the Secretary determines are necessary to carry out the purposes of 
this section.''.
    (b) Clerical Amendment.--The table of sections for chapter 79 of 
such Code is amended by inserting after the item relating to section 
7705 the following:

``Sec. 7706. Effect of voluntary training and group discount programs 
                            on worker classification.''.


Output: Small Business Owners' Tax Simplification Act of 2017  This bill amends the Internal Revenue Code, with respect to several requirements that affect small businesses and self-employed individuals, to:    align the deadlines for quarterly estimated tax payments with the calendar year quarters;  modify the dollar thresholds for various information reporting requirements;  allow certain self-employed individuals to participate in cafeteria benefit plans;   exclude from self-employment income net earnings that are less than the amount required under the Social Security Act for a quarter of coverage for the calendar year in which the tax year began;   allow certain health insurance costs of self-employed individuals to be deducted for self-employment tax purposes; and specify that voluntary tax withholding agreements, training, or group discount programs have no effect on whether an individual is classified as an employee or an employer.   The Department of the Treasury must: (1) establish uniform standards and procedures for the acceptance of digital or electronic signatures, and (2) use prenotification testing to verify recipient information before transferring a tax refund or credit through an electronic funds transfer.