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Titles Actions Overview All Actions Cosponsors Committees Related Bills Subjects Latest Summary All Summaries

Titles (2)

Short Titles

Short Titles - House of Representatives

Short Titles as Introduced

Independent Contractor Tax Status Clarification Act of 1981

Official Titles

Official Titles - House of Representatives

Official Title as Introduced

A bill to amend the Internal Revenue Code of 1954 to clarify the standards used for determining whether individuals are not employees for purposes of the employment taxes.


Actions Overview (1)

Date Actions Overview
09/21/1981Introduced in House

All Actions (4)

Date All Actions
06/11/1982Subcommittee Hearings Held.
Action By: House Ways and Means Subcommittee on Select Revenue Measures
09/23/1981Referred to Subcommittee on Select Revenue Measures.
Action By: Committee on Ways and Means
09/21/1981Referred to House Committee on Ways and Means.
Action By: House of Representatives
09/21/1981Introduced in House
Action By: House of Representatives

Cosponsors (52)

* = Original cosponsor
CosponsorDate Cosponsored
Rep. Barnard, Doug, Jr. [D-GA-10] 02/24/1982
Rep. Benedict, Cleve [R-WV-2] 02/24/1982
Rep. Bereuter, Doug [R-NE-1] 02/24/1982
Rep. Bliley, Tom [R-VA-3] 02/24/1982
Rep. Brown, Hank [R-CO-4] 02/24/1982
Rep. Broyhill, James T. [R-NC-10] 02/24/1982
Rep. Butler, M. Caldwell [R-VA-6] 02/24/1982
Rep. Campbell, Carroll A., Jr. [R-SC-4] 02/24/1982
Rep. Chappell, Bill, Jr. [D-FL-4] 02/24/1982
Rep. Coyne, James K. [R-PA-8] 02/24/1982
Rep. Corcoran, Tom [R-IL-15] 02/24/1982
Rep. Davis, Robert W. [R-MI-11] 02/24/1982
Rep. Duncan, John J. [R-TN-2] 02/24/1982
Rep. Erlenborn, John N. [R-IL-14] 02/24/1982
Rep. Forsythe, Edwin B. [R-NJ-6] 02/24/1982
Rep. Frenzel, Bill [R-MN-3] 02/24/1982
Rep. Gradison, Willis D., Jr. [D-OH-1] 02/24/1982
Rep. Gregg, Judd [R-NH-2] 02/24/1982
Rep. Hagedorn, Thomas M. [R-MN-2] 02/24/1982
Rep. Hansen, George V. [R-ID-2] 02/24/1982
Rep. Hartnett, Thomas F. [R-SC-1] 02/24/1982
Rep. Hiler, John Patrick [R-IN-3] 02/24/1982
Rep. Holt, Marjorie S. [R-MD-4] 02/24/1982
Rep. Hubbard, Carroll, Jr. [D-KY-1] 02/24/1982
Rep. Hyde, Henry J. [R-IL-6] 02/24/1982
Rep. Jenkins, Edgar L. [D-GA-9] 02/24/1982
Rep. Johnston, Eugene (Gene) [R-NC-6] 02/24/1982
Rep. Kemp, Jack [R-NY-38] 02/24/1982
Rep. Lee, Gary A. [R-NY-33] 02/24/1982
Rep. Lott, Trent [R-MS-5] 02/24/1982
Rep. Lujan, Manuel, Jr. [R-NM-1] 02/24/1982
Rep. Martin, James G. [R-NC-9] 02/24/1982
Rep. Michel, Robert H. [R-IL-18] 02/24/1982
Rep. Mollohan, Robert H. [D-WV-1] 02/24/1982
Rep. Neal, Stephen L. [D-NC-5] 02/24/1982
Rep. O'Brien, George M. [R-IL-17] 02/24/1982
Rep. Roth, Toby [R-WI-8] 02/24/1982
Rep. Sawyer, Harold S. [R-MI-5] 02/24/1982
Rep. Seiberling, John F. [D-OH-14] 02/24/1982
Rep. Sensenbrenner, F. James, Jr. [R-WI-9] 02/24/1982
Rep. Shumway, Norman D. [R-CA-14] 02/24/1982
Rep. Stanton, J. William [R-OH-11] 02/24/1982
Rep. Stump, Bob [D-AZ-3] 02/24/1982
Rep. Thomas, William M. [R-CA-18] 02/24/1982
Rep. Whitehurst, G. William [R-VA-2] 02/24/1982
Rep. Clinger, William F., Jr. [R-PA-23] 02/24/1982
Rep. Hughes, William J. [D-NJ-2] 02/24/1982
Rep. Lent, Norman F. [R-NY-4] 02/24/1982
Rep. Badham, Robert E. [R-CA-40] 04/21/1982
Rep. Marriott, David Daniel [R-UT-2] 04/21/1982
Rep. Rudd, Eldon D. [R-AZ-4] 04/21/1982
Rep. Trible, Paul S., Jr. [R-VA-1] 04/21/1982
Cosponsors Who Withdrew Date Cosponsored Date Withdrawn CR Explanation
Rep. Ford, Harold E. [D-TN-8]* 09/21/1981 09/24/1981 --

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
House Ways and Means09/21/1981 Referred to
House Ways and Means Subcommittee on Select Revenue Measures09/23/1981 Referred to
06/11/1982 Hearings by

No related bill information was received for H.R.4531.


Subjects (6)


Latest Summary (1)

There is one summary for H.R.4531. View summaries

Shown Here:
Introduced in House (09/21/1981)

Independent Contractor Tax Status Clarification Act of 1981 - Amends the Internal Revenue Code to specify standards for determining whether certain individuals qualify as independent contractors for purposes of the tax on employment income. Treats an individual as an independent contractor if such individual: (1) controls the total number of his work hours; (2) does not maintain a principal place of business, or, if he does, such place of business is not provided, or is not provided rent-free, by the person for whom such individual performs services; (3) has substantial investment in his business and earns income based upon sales or output rather than upon number of hours worked; (4) performs services pursuant to a written contract and is provided written notice of his responsibility with respect to income and self-employment taxes; and (5) the recipient of such individual's services files returns disclosing payments made to such individual.

Provides that the criteria established by this Act shall not be applicable to agent-drivers, commission-drivers, full-time life insurance salesmen, home workers, and traveling or city salesmen who are statutorily designated as employees for purposes of social security taxation.

Provides that the failure of an individual claiming independent contractor status to meet the criteria established by this Act shall not create an inference that such an individual is an employee or that the recipient of his services is an employer. Limits the applicability of the criteria established by this Act to questions of employment status arising under the Federal Insurance Contributions Act, the Federal Unemployment Tax Act, self-employment tax provisions, and withholding requirements under the Internal Revenue Code.

Requires recipients of services performed by an independent contractor to file an information return with respect to payments made for such services in excess of $600 for the taxable year. Requires individuals who file such information returns to furnish written statements to persons with respect to whom such information is reported which indicate the amount of payment reported. Provides penalties for failure to furnish information returns or statements.

Applies deficiency procedures for the assessment of unpaid taxes due to the reclassification of an individual as an employee who had been treated as an independent contractor.

Treats as employees, for purposes of the withholding of income tax, certain traveling or city salesmen.