,,ii  #aaeth ,,congress  #b;d ,session  
,s4 #cjig  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,june #bj1     
#bjah,mr4 ,warner introduced the        
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to direct the ,secretary of 
the ,treasury to report on tax          
compliance with respect to non-employer 
business income1 and for other purposes4
  #a4 ,findings ,congress makes the     
following findings3 7#a7 ,contingent and
 alternative work arrangements play a   
significant role in our economy and our 
labor force4  7#b7 ,more information    
about those in contingent and           
alternative work arrangements would lead
 to better policymaking in areas        
affecting this population4  7#c7 ,the   
,census ,bureau defines a non-employer  
business as a business which has no paid
 employees1 has annual business receipts
 of #a1jjj or more 7#a or more in the   
construction industry71 and is subject  
to ,federal income taxes4  7#d7         

,studying non-employer business income  
should provide some insight into the tax
 situation of contingent and alternative
 workers1 and shifts between wage and   
non-employee business income over time4 
7#e7 ,tax compliance for non-employer   
businesses is more complex as compared  
to compliance with respect to wage      
income1 and could be made easier through
 updates to the withholding1 reporting1 
and filing regimes4  7#f7 ,while the    
release of the ,bureau of ,labor        
,statistics' preliminary findings of the
 ,contingent and ,alternative ,work     
,arrangement ,supplement to the ,current
 ,population ,survey provided valuable  
information about this workforce1 it    
also left unanswered questions about    
workers who use contingent or           
alternative work arrangements to        
supplement their income from more       
traditional arrangements4  7#g7         
,additional analysis by the ,department 
of the ,treasury could shed further     
light on these issues4  #b4 ,study and  

report  7a7 ,in general ,the ,secretary 
of the ,treasury 7or the ,secretary's   
delegate7 shall conduct a study and     
prepare a report to the ,committee on   
,finance of the ,senate and the         
,committee on ,ways and ,means of the   
,house of ,representatives which        
evaluates--  7#a7 tax compliance with   
respect to non-employer business income1
 including whether there is significant 
over-reporting of non-employer business 
income due to underutilization of       
allowable deductions and other tax      
benefits 7if feasible1 reported         
separately for income earned through    
online and mobile platforms and income  
earned by other means72  7#b7 the       
current tax withholding1 reporting1 and 
filing systems to identify how they     
could be updated to reflect the growing 
numbers of workers earning non-employer 
business income2 and  7#c7 how the      
earning of wage income and non-employer 
business income has changed over time1  
specifically1 dividing by income decile 

and analyzing at least the most recent  
#aj years of available tax filing       
information including--  7,a7 the       
percentage of taxpayers who earn wage   
income but do not earn non-employer     
business income2  7,b7 the percentage of
 taxpayers who earn non-employer        
business income but do not earn wage    
income2  7,c7 the percentage of         
taxpayers who earn both wage income and 
non-employer business income2 and  7,d7 
among those earning both wage income and
 non-employer business income1 dividing 
by income decile1 the average percentage
 of such taxpayers' income which comes  
from each category 7if feasible1        
reported by separating capital asset    
income from other forms of non-employer 
business income74  7b7 ,report ,the     
report required by subsection 7a7 shall 
be provided not later than ,september   
#cj1 #bjai4