Summary: H.R.4278 — 103rd Congress (1993-1994)All Information (Except Text)

Bill summaries are authored by CRS.

Shown Here:
Conference report filed in House (10/06/1994)

Social Security Domestic Employment Reform Act of 1994 - Amends the Internal Revenue Code and title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to change the threshold at which cash remuneration for domestic services becomes subject to social security employment taxes from $50 a quarter to $1,000 per year, adjusted by the Commissioner of Social Security according to a specified formula for calendar years after 1995. Excludes the employment of domestic employees under age 18 from such coverage if domestic service is not the principal occupation of such employee. Continues the W-2 form filing requirement for 1994 for amounts under $1,000.

Sets forth rules for the filing of returns, on a calendar year basis, with respect to domestic service employment taxes.

Subjects such taxes to estimated tax payment requirements, with certain exceptions.

Makes the filing requirements of this Act inapplicable to any employer liable for tax concerning remuneration for services in a private home other than domestic service.

Authorizes the Secretary of the Treasury to enter into agreements with States to collect the State unemployment taxes imposed on remuneration for domestic service and transfer them to a State's account in the Unemployment Trust Fund.

Revises allocations to the Federal Disability Insurance Trust Fund with respect to wages and self-employment income reported to the Secretary of the Treasury.

Directs the Commissioner of Social Security to conduct a comprehensive study of the reasons for rising costs payable from such Fund for a report to the Congress.

Revises the limitation on the payment of OASDI benefits to prisoners, among other changes, extending it to individuals confined by court order in an institution at public expense based on findings of insanity and making it applicable in cases where the incarcerated individual has been convicted of an offense punishable by imprisonment for more than one year regardless of the actual sentence imposed (currently the offense must constitute a felony).

Authorizes the Social Security Administration to use certain debt collection practices available to other Federal agencies.

Requires nursing home and other long term care administrators to report to the Administration within two weeks of the admission of any Supplemental Security Income recipient.