,,ii  #aae? ,,congress  #b;d ,session   
,s4 #cjig  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #bj1 #bjah,mr4   
,w>n] introduc$ ! foll[+ bill2 :i* 0    
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to direct !        
,secret>y ( ! ,treasury to report on tax
 compliance ) respect to non-employ]    
bus9ess income1 & = o!r purposes4  #a4  
,f9d+s ,congress makes ! foll[+ f9d+s3  
7#a7 ,cont+5t & alt]native "w           
arrangem5ts play a significant role 9   
our economy & our labor =ce4  7#b7 ,m   
in=mation ab\t ^? 9 cont+5t & alt]native
 "w arrangem5ts w\ld lead to bett]      
policymak+ 9 areas affect+ ?is          
population4  7#c7 ,! ,c5sus ,bureau     
def9es a non-employ] bus9ess z a bus9ess
 :i* has no paid employees1 has annual  
bus9ess receipts ( #a1jjj or m 7#a or m 
9 ! con/ruction indu/ry71 & is subject  
to ,f$]al income taxes4  7#d7 ,/udy+    
non-employ] bus9ess income %\ld provide 
"s insight into ! tax situation (       
cont+5t & alt]native work]s1 & %ifts    

betwe5 wage & non-employee bus9ess      
income ov] "t4  7#e7 ,tax compliance =  
non-employ] bus9esses is m complex z    
comp>$ to compliance ) respect to wage  
income1 & c\ld be made easi] ?r\gh      
updates to ! )hold+1 report+1 & fil+    
regimes4  7#f7 ,:ile ! release ( !      
,bureau ( ,labor ,/ati/ics' prelim9>y   
f9d+s ( ! ,cont+5t & ,alt]native ,"w    
,arrangem5t ,supplem5t to ! ,curr5t     
,population ,survey provid$ valuable    
in=mation ab\t ?is work=ce1 x also left 
unansw]$ que/ions ab\t work]s :o use    
cont+5t or alt]native "w arrangem5ts to 
supplem5t _! income f m traditional     
arrangem5ts4  7#g7 ,additional analysis 
by ! ,dep>tm5t ( ! ,treasury c\ld %$    
fur!r light on ^! issues4  #b4 ,/udy &  
report  7a7 ,9 g5]al ,! ,secret>y ( !   
,treasury 7or ! ,secret>y's delegate7   
%all conduct a /udy & prep>e a report to
 ! ,committee on ,f9ance ( ! ,s5ate & ! 
,committee on ,ways & ,means ( ! ,h\se (
 ,repres5tatives :i* evaluates--  7#a7  
tax compliance ) respect to non-employ] 

bus9ess income1 includ+ :e!r !re is     
significant ov]-report+ ( non-employ]   
bus9ess income due to und]utilization ( 
all[able d$uctions & o!r tax b5efits 7if
 feasible1 report$ sep>ately = income   
e>n$ ?r\gh onl9e & mobile plat=ms &     
income e>n$ by o!r means72  7#b7 !      
curr5t tax )hold+1 report+1 & fil+      
sy/ems to id5tify h[ !y c\ld be updat$  
to reflect ! gr[+ numb]s ( work]s e>n+  
non-employ] bus9ess income2 &  7#c7 h[ !
 e>n+ ( wage income & non-employ]       
bus9ess income has *ang$ ov] "t1        
specifically1 divid+ by income decile & 
analyz+ at lea/ ! mo/ rec5t #aj ye>s (  
available tax fil+ in=mation includ+--  
7,a7 ! p]c5tage ( taxpay]s :o e>n wage  
income b d n e>n non-employ] bus9ess    
income2  7,b7 ! p]c5tage ( taxpay]s :o  
e>n non-employ] bus9ess income b d n e>n
 wage income2  7,c7 ! p]c5tage (        
taxpay]s :o e>n bo? wage income &       
non-employ] bus9ess income2 &  7,d7     
among ^? e>n+ bo? wage income &         
non-employ] bus9ess income1 divid+ by   

income decile1 ! av]age p]c5tage ( su*  
taxpay]s' income :i* comes f ea*        
category 7if feasible1 report$ by       
sep>at+ capital asset income f o!r =ms (
 non-employ] bus9ess income74  7b7      
,report ,! report requir$ by subsection 
7a7 %all be provid$ n lat] ?an ,septemb]
 #cj1 #bjai4