,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #edai  ,,in ,,the ,,house ,,of  
,,representatives  ,december #ab1       
#bjai,ms4 ,haaland 7for herself1 ,ms4   
,jayapal1 ,ms4 ,schakowsky1 ,ms4 ,lee of
 ,california1 ,ms4 ,escobar1 ,mr4       
,huffman1 ,ms4 ,tlaib1 ,ms4 ,jackson    
,lee1 ,mr4 ,grijalva1 ,mr4 ,nadler1 ,ms4
 ,norton1 ,ms4 ,pressley1 ,mrs4 ,watson 
,coleman1 and ,mr4 ,pocan7 introduced   
the following bill2 which was referred  
to the ,committee on ,ways and ,means   
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to require      
payroll tax withholding on independent  
contractors of certain large businesses4
  #a4 ,short title ,this ,act may be    
cited as the ,gig ,is ,up ,act4  #b4    
,payroll tax withholding for certain    
independent contractors  7a7 ,in general
 ,subchapter ,c of chapter #ba of the   
,internal ,revenue ,code of #aihf is    
amended by redesignating section #cabh  
as section #cabi and by inserting after 
section #cabg the following new section3

  #cabh4 ,treatment of certain large    
employers  7a7 ,in general ,in the case 
of a person who has at least            
#ajj1jjj1jjj in gross receipts for a    
calendar year1 and with whom at least   
#aj1jjj individuals contract to provide 
services other than as an employee      
during the calendar year--  7#a7 any    
remuneration paid by such person to any 
such individual with respect to such    
services 7and any payment made by such  
person to any such individual in        
settlement of a transaction for the     
provision of such services7 shall be    
treated in the same manner as wages with
 respect to employment of such          
individual for purposes of subchapter ,b
 and chapter #b1 and  7#b7 section #caaa
 shall be applied -- 7,a7 by            
substituting #ab4d percent for #f4b     
percent in subsection 7a7 thereof1 and  
7,b7 by substituting #b4i percent for   
#a4de percent in subsection 7b7 thereof4
  7b7 ,aggregation rules ,all persons   
treated as a single employer under      

subsections 7a7 and 7b7 of section #eb  
shall be treated as a single employer   
for purposes of this section4  4  7b7   
,self-,employment earnings for purposes 
of social security ,section #baa7;a7 of 
the ,social ,security ,act 7#db         
,u4,s4,c4 #daa7 is amended by striking  
and at the end of paragraph 7#ae71 by   
striking the period at the end of       
paragraph 7#af7 and inserting 2 and1 and
 by inserting after paragraph 7#af7 the 
following new paragraph3  7#ag7 ,there  
shall be included amounts treated as    
wages under section #cabh and an amount 
equal to #a_/b of the tax imposed under 
section #caaa pursuant to the           
substituted rates specified in          
subparagraphs 7,a7 and 7,b7 of section  
#cabh7;a77#b74  4  7c7 ,clerical        
amendment ,the table of sections for    
subchapter ,c of chapter #ba of such    
,code is amended by striking the item   
relating to section #cabh and inserting 
the following new items3  ,sec4 #cabh4  
,treatment of certain large employers4  

,sec4 #cabi4 ,short title4  4  7d7      
,effective date ,the amendment made by  
this section shall apply to remuneration
 and other payments made after ,december
 #ca1 #bjai4