,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #hbja  ,,in ,,the ,,house ,,of  
,,representatives  ,september #aa1      
#bjbj,mr4 ,brady 7for himself1 ,mr4     
,marchant1 ,mr4 ,scalise1 ,mr4 ,reed1   
,mr4 ,steube1 ,mr4 ,flores1 ,mr4        
,kustoff of ,tennessee1 ,mr4 ,rice of   
,south ,carolina1 ,mr4 ,kevin ,hern of  
,oklahoma1 ,mr4 ,wenstrup1 ,mr4         
,arrington1 ,mrs4 ,miller1 ,mr4         
,la,malfa1 ,mr4 ,estes1 ,mr4 ,smucker1  
,mr4 ,smith of ,nebraska1 ,mr4          
,marshall1 and ,mr4 ,olson7 introduced  
the following bill2 which was referred  
to the ,committee on ,ways and ,means   
,a ,,bill  ,to provide a temporary      
employee payroll tax holiday4  #a4      
,short title ,this ,act may be cited as 
the ,support for ,workers1 ,families1   
and ,social ,security ,act4  #b4        
,temporary employee payroll tax holiday 
7a7 ,in general ,notwithstanding any    
other provision of law-- 7#a7 with      
respect to any taxable year which       
includes any portion of the payroll tax 

holiday period1 the rate of tax under   
section #adja7;a7 of the ,internal      
,revenue ,code of #aihf shall be reduced
 by the applicable number of percentage 
points determined under subsection 7d71 
and  7#b7 with respect to remuneration  
received during the payroll tax holiday 
period1 the rate of tax under #caja7;a7 
of such ,code shall be #j percent       
7including for purposes of determining  
the applicable percentage under sections
 #cbja7;a7 and #cbaa7;a77#a7 of such    
,code74  7b7 ,coordination with         
deductions for employment taxes  7#a7   
,deduction in computing net earnings    
from self-employment ,for purposes of   
applying section #adjb7;a77#ab7 of the  
,internal ,revenue ,code of #aihf1 the  
rate of tax imposed by section #adja7;a7
 of such ,code shall be determined      
without regard to the reduction in such 
rate under this section4  7#b7          
,individual deduction ,for purposes of  
determining the deduction allowed under 
section #afd7;f7 of the ,internal       

,revenue ,code of #aihf1 the taxes      
imposed under section #adja of such     
,code shall be treated as being equal to
 the amount of such taxes determined    
without regard to the reduction in the  
rate of tax provided under subsection   
7a77#a74  7c7 ,payroll tax holiday      
period ,for purposes of this section1   
the term payroll tax holiday period     
means the period beginning on ,september
 #a1 #bjbj1 and ending on ,december #ca1
 #bjbj4  7d7 ,applicable number of      
percentage points  7#a7 ,in general ,for
 purposes of subsection 7a77#a71 the    
applicable number of percentage points  
with respect to any individual for any  
taxable year is the number of percentage
 points that bears the same ratio to    
#f4b percent as-- 7,a7 the number of    
days of the payroll tax holiday period  
which are in such taxable year1 bears to
  7,b7 the number of days in such       
taxable year4  7#b7 ,phaseout based on  
self-employment income ,in the case of  
any individual whose self-employment    

income for any taxable year exceeds an  
amount equal to the contribution and    
benefit base for calendar year #bjbj 7as
 determined under section #bcj of the   
,social ,security ,act71 the applicable 
number of percentage points with respect
 to such individual for such taxable    
year 7determined without regard to this 
paragraph7 shall be reduced by an amount
 which bears the same ratio to such     
applicable number of percentage points  
as-- 7,a7 such excess1 bears to  7,b7   
#fh1hej4  7e7 ,employer notification    
,the ,secretary of the ,treasury shall  
notify employers of the payroll tax     
holiday period in any manner the        
,secretary deems appropriate4  7f7      
,coordination with other ,federal laws  
,for purposes of applying any provision 
of ,federal law other than the          
provisions of the ,internal ,revenue    
,code of #aihf1 the rate of tax in      
effect under section #caja7;a7 of such  
,code shall be determined without regard
 to the reduction in such rate under    

this section4  #c4 ,protection of       
,social ,security ,trust ,funds  7a7    
,transfers to ,federal ,old-,age and    
,survivors ,insurance ,trust ,fund      
,there are hereby appropriated to the   
,federal ,old-,age and ,survivors ,trust
 ,fund and the ,federal ,disability     
,insurance ,trust ,fund established     
under section #bja of the ,social       
,security ,act 7#db ,u4,s4,c4 #dja7     
amounts equal to the reduction in       
revenues to the ,treasury by reason of  
the application of section #b7;a74      
,amounts appropriated by the preceding  
sentence shall be transferred from the  
general fund at such times and in such  
manner as to replicate to the extent    
possible the transfers which would have 
occurred to such ,trust ,fund had such  
amendments not been enacted4  7b7       
,transfers to social security equivalent
 benefit account ,there are hereby      
appropriated to the ,social ,security   
,equivalent ,benefit ,account           
established under section #ae;,a7a7 of  

the ,railroad ,retirement ,act of #aigd 
7#de ,u4,s4,c4 #bcan-#a7;a77 amounts    
equal to the reduction in revenues to   
the ,treasury by reason of the          
application of section #b7;a77#b74      
,amounts appropriated by the preceding  
sentence shall be transferred from the  
general fund at such times and in such  
manner as to replicate to the extent    
possible the transfers which would have 
occurred to such ,account had such      
amendments not been enacted4  #d4 ,no   
effect on ,social ,security benefits    
,nothing in this ,act shall have any    
effect on the determination of any      
benefit under title ,,ii of the ,social 
,security ,act4