H.R. 4278 · 103rd Congress · enacted
Social Security Domestic Employment Reform Act of 1994
Became Public Law No: 103-387.
Latest official action 1994-10-22 · Enacted
The bill, briefly
Social Security Act Amendments of 1994 - Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act (SSA) and the Internal Revenue Code (IRC) to raise from $50 to $1,250 the minimum amount of cash remuneration payable to a domestic employee in any year which is subject to social security employment taxes. Provides for annual adjustments of such threshold. Amends the IRC to: (1) provide for the coordination of the collection of domestic service employment taxes with the collection of income taxes; (2) subject domestic service employment taxes to estimated tax provisions; (3) exempt certain employers from the payment of such taxes; and (4) authorize the Secretary of the Treasury to enter into agreements to collect State unemployment taxes imposed on such remuneration. Directs the Secretary to prepare and make available to employers information on their tax obligations under Federal and State law with regard to domestic employees. Absolves employers from liability for certain underpaid taxes and associated penalty and interest payments owed before this Act becomes effective. Directs the Secretary of Health and Human Services to study and report to the Congress on the reasons for rising costs payable from such Fund. Amends SSA title II to: (1) increase the portion of wages and self-employment income subject to social security taxation that is allocate…
Congressional Research Service · 1994-04-21
Who reported lobbying on this bill?
Amount spent specifically on this bill: not disclosed
The reports below name this bill and disclose an organization’s overall lobbying expenses or a firm’s client income for the period. They can cover many bills and issues. These amounts are not payments to the bill or its politicians.
2,409 latest lobbying reports imported. Some source imports are still in progress.
Politicians behind the bill
Sponsors and cosponsors from the official source, limited to members currently in office. Campaign amounts are cycle-wide and are not payments for this bill.
4 of 4 source cosponsor records retrieved; only current officials and unwithdrawn sponsorships appear.
PAC donors to the listed sponsors
These are all-cycle contributions to the listed sponsors’ and cosponsors’ campaigns. FEC does not attribute them to this bill. A donation plus sponsorship does not establish why a politician acted.
The largest 40 donor totals appear here. Open each politician for their complete, paginated PAC donor list.
What happened after enactment?
Dated agency-reported implementation and uptake measures are shown with their scope. They do not by themselves establish causal success. If no evidence is listed, the outcome is not established.