,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #edai  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,decemb] #ab1         
#bjai,ms4 ,haal& 7= h]self1 ,ms4        
,jayapal1 ,ms4 ,s*ak[sky1 ,ms4 ,lee (   
,cali=nia1 ,ms4 ,escob>1 ,mr4 ,huffman1 
,ms4 ,tlaib1 ,ms4 ,jackson ,lee1 ,mr4   
,grijalva1 ,mr4 ,nadl]1 ,ms4 ,norton1   
,ms4 ,pressley1 ,mrs4 ,watson ,coleman1 
& ,mr4 ,pocan7 introduc$ ! foll[+ bill2 
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to require payroll
 tax )hold+ on indep5d5t contractors (  
c]ta9 l>ge bus9esses4  #a4 ,%ort title  
,?is ,act may be cit$ z ! ,gig ,is ,up  
,act4  #b4 ,payroll tax )hold+ = c]ta9  
indep5d5t contractors  7a7 ,9 g5]al     
,sub*apt] ,c ( *apt] #ba ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ by       
r$esignat+ section #cabh z section #cabi
 & by ins]t+ aft] section #cabg ! foll[+
 new section3  #cabh4 ,treatm5t ( c]ta9 
l>ge employ]s  7a7 ,9 g5]al ,9 ! case ( 
a p]son :o has at lea/ #ajj1jjj1jjj 9   

gross receipts = a cal5d> ye>1 & ) :om  
at lea/ #aj1jjj individuals contract to 
provide s]vices o!r ?an z an employee   
dur+ ! cal5d> ye>--  7#a7 any           
remun]ation paid by su* p]son to any su*
 individual ) respect to su* s]vices 7& 
any paym5t made by su* p]son to any su* 
individual 9 settlem5t ( a transaction =
 ! provision ( su* s]vices7 %all be     
treat$ 9 ! same mann] z wages ) respect 
to employm5t ( su* individual = purposes
 ( sub*apt] ,b & *apt] #b1 &  7#b7      
section #caaa %all be appli$ -- 7,a7 by 
sub/itut+ #ab4d p]c5t = #f4b p]c5t 9    
subsection 7a7 !re(1 &  7,b7 by         
sub/itut+ #b4i p]c5t = #a4de p]c5t 9    
subsection 7b7 !re(4  7b7 ,aggregation  
rules ,all p]sons treat$ z a s+le       
employ] "u subsections 7a7 & 7b7 (      
section #eb %all be treat$ z a s+le     
employ] = purposes ( ?is section4  4    
7b7 ,self-,employm5t e>n+s = purposes ( 
social security ,section #baa7;a7 ( !   
,social ,security ,act 7#db ,u4,s4,c4   
#daa7 is am5d$ by /rik+ & at ! end (    

p>agraph 7#ae71 by /rik+ ! p]iod at !   
end ( p>agraph 7#af7 & ins]t+ 2 &1 & by 
ins]t+ aft] p>agraph 7#af7 ! foll[+ new 
p>agraph3  7#ag7 ,!re %all be includ$   
am\nts treat$ z wages "u section #cabh &
 an am\nt equal to #a_/b ( ! tax impos$ 
"u section #caaa pursuant to ! sub/itut$
 rates specifi$ 9 subp>agraphs 7,a7 &   
7,b7 ( section #cabh7;a77#b74  4  7c7   
,cl]ical am5dm5t ,! table ( sections =  
sub*apt] ,c ( *apt] #ba ( su* ,code is  
am5d$ by /rik+ ! item relat+ to section 
#cabh & ins]t+ ! foll[+ new items3      
,sec4 #cabh4 ,treatm5t ( c]ta9 l>ge     
employ]s4 ,sec4 #cabi4 ,%ort title4  4  
7d7 ,effective date ,! am5dm5t made by  
?is section %all apply to remun]ation & 
o!r paym5ts made aft] ,decemb] #ca1     
#bjai4