US Congress Senate Bill 1549 (Prior Session Legislation)

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Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on July 13 2017 - 25% progression, died in committee
Action: 2017-07-13 - Read twice and referred to the Committee on Finance.
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [PDF]

NEW GIG Act of 2017 New Economy Works to Guarantee Independence and Growth Act of 2017 This bill amends the Internal Revenue Code to establish a test for determining if a service provider should be classified as an independent contractor rather than as an employee for tax purposes. If the requirements of the test are met, the provider may not be treated as an employee, the recipient or any payor may not be treated as an employer, and compensation for the service may not be treated as paid or received with respect to employment. The factors of the test include: the relationship between the parties (i.e., the provider incurs expenses; does not work exclusively for a single recipient; performs the service for a particular amount of time, to achieve a specific result, or to complete a specific task; or is a sales person compensated primarily on a commission basis); the place of business or ownership of the equipment (i.e., the provider has a principal place of business, does not work exclusively at the recipient's place of business, and provides tools or supplies); and the services are performed under a written contract that meets certain requirements (i.e., specifies that the provider is not an employee, the recipient will satisfy withholding and reporting requirements, and that the provider is responsible for taxes on the compensation). The bill also: (1) sets forth withholding and reporting requirements for service recipients who meet the requirements of the test, and (2) allows service providers to petition the U.S. Tax Court for a determination of employment status.

NEW GIG Act of 2017 New Economy Works to Guarantee Independence and Growth Act of 2017

Sen. John Thune [R-SD]

Date	Chamber	Action
2017-07-13	Senate	Read twice and referred to the Committee on Finance.

HB4165 (Same As) 2017-10-27 - Referred to the House Committee on Ways and Means.
HB3396 (Related) 2017-07-25 - Referred to the House Committee on Ways and Means.

Type	Source
Summary	https://www.congress.gov/bill/115th-congress/senate-bill/1549/all-info
Text	https://www.congress.gov/115/bills/s1549/BILLS-115s1549is.pdf