Summary: S.3097 — 115th Congress (2017-2018)All Information (Except Text)

There is one summary for S.3097. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (06/20/2018)

This bill requires the Department of the Treasury to study and report to Congress regarding tax compliance with respect to non-employer business income. The report must include an evaluation of: (1) whether there is significant over-reporting of non-employer business income due to underutilization of allowable deductions and other tax benefits; (2) the current tax withholding, reporting, and filing systems; and (3) changes over time in the earning of wage income and non-employer business income.