Summary: S.1924 — 105th Congress (1997-1998)All Information (Except Text)

There is one summary for S.1924. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (04/02/1998)

Technical Workers Fairness Act of 1998 - Amends the Revenue Act of 1978, as amended by the Tax Reform Act of 1986, with respect to the standards that a taxpayer must apply to treat certain individuals as not being employees for employment tax purposes. Repeals the exception to such standards for an individual who, pursuant to an arrangement between the taxpayer and another person, provides services for such other person as an engineer, designer, drafter, computer programmer, systems analyst, or other similarly skilled worker (technical worker) engaged in a similar line of work. (Thus, restores the standards used for determining whether technical workers are not employees as in effect before the Tax Reform Act of 1986.)