There are 2 versions of this bill. View text

Click the check-box to add or remove the section, click the text link to scroll to that section.
Titles Actions Overview All Actions Cosponsors Committees Related Bills Subjects Latest Summary All Summaries

Titles (3)

Short Titles

Short Titles - Senate

Short Titles as Reported to Senate

Social Security Domestic Employment Reform Act of 1994

Short Titles as Introduced

Social Security Domestic Employment Reform Act of 1993

Official Titles

Official Titles - Senate

Official Titles as Introduced

A bill to provide for simplified collection of employment taxes on domestic services, and for other purposes.

Actions Overview (2)

04/19/1994Committee on Finance. Reported to Senate by Senator Moynihan with amendments. With written report No. 103-252.
07/14/1993Introduced in Senate

All Actions (9)

05/25/1994Indefinitely postponed by Senate by Unanimous Consent.
Action By: Senate
05/25/1994Senate passed companion measure H.R. 4278 in lieu of this measure by Voice Vote.
Action By: Senate
05/25/1994Senate incorporated this measure in H.R. 4278 as an amendment.
Action By: Senate
04/19/1994Placed on Senate Legislative Calendar under General Orders. Calendar No. 415.
Action By: Senate
04/19/1994Committee on Finance. Reported to Senate by Senator Moynihan with amendments. With written report No. 103-252.
03/22/1994Committee on Finance. Ordered to be reported with amendments favorably.
07/21/1993Committee on Finance. Hearings held. Hearings printed: S.Hrg. 103-445.
07/14/1993Read twice and referred to the Committee on Finance.
Action By: Senate
07/14/1993Sponsor introductory remarks on measure. (CR S8721)
Action By: Senate

Committees (1)

Committees, subcommittees and links to reports associated with this bill are listed here, as well as the nature and date of committee activity and Congressional report number.

Committee / Subcommittee Date Activity Reports
Senate Finance07/14/1993 Referred to
07/21/1993 Hearings by
03/22/1994 Markup by
04/19/1994 Reported by S.Rept 103-252

A related bill may be a companion measure, an identical bill, a procedurally-related measure, or one with text similarities. Bill relationships are identified by the House, the Senate, or CRS, and refer only to same-congress measures.

Latest Summary (2)

There are 2 summaries for S.1231. View summaries

Shown Here:
Reported to Senate with amendment(s) (04/19/1994)

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 (currently, $50 a quarter) at which cash remuneration for domestic services becomes subject to social security employment taxes to an applicable dollar amount required for a quarter of coverage under title II. Excludes the employment of domestic employees under age 18 from such coverage.

Sets forth rules for filing returns with respect to domestic service employment taxes and requires such returns to be made on a calendar year basis.

Exempts such taxes from estimated tax provisions.

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

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

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

Prohibits the payment of OASDI benefits to certain individuals confined to public institutions by court order as a result of felony verdicts of guilty but insane (or mentally incompetent) or not guilty by reason of insanity (or mental incompetence).

Requires nursing home administrators to timely report the admission of any social security recipient to the Social Security Administration.