Summary: S.499 — 104th Congress (1995-1996)All Information (Except Text)

There is one summary for S.499. Bill summaries are authored by CRS.

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Introduced in Senate (03/06/1995)

Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to exempt from the payment of social security taxes State and local part-time, seasonal, or temporary employees.

Amends the Internal Revenue Code to exempt such individuals from the payment of employment taxes under the Federal Insurance Contributions Act.