,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #hfbi  ,,in ,,the ,,house ,,of  
,,representatives  ,october #bj1        
#bjbj,mr4 ,connolly 7for himself1 ,mr4  
,beyer1 ,ms4 ,wexton1 ,mr4 ,raskin1 and 
,mr4 ,costa7 introduced the following   
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to require employee consent for
 any deferral of payroll taxes4  #a4    
,short title ,this ,act may be cited as 
the ,protecting ,employees from         
,surprise ,taxes ,act of #bjbj4  #b4    
,requirement of employee consent for any
 deferral of payroll taxes  7a7 ,in     
general ,in the case of an employee of  
any employer1 including any ,federal    
,government employer1 the withholding   
and payment of the tax imposed by       
section #caja7;a7 of the ,internal      
,revenue ,code of #aihf1 and so much of 
the tax imposed by section #cbja of such
 ,code as is attributable to the rate in
 effect under such section #caja7;a71   
with respect to such employee shall not 

be deferred pursuant to section #gejh;,a
 of such ,code for any pay period ending
 after the date of the enactment of this
 ,act1 unless the employee provides     
written consent to such deferral to the 
employer4  7b7 ,liability for failure   
,to remit taxes ,in the case of any     
employee who does not provide the       
written consent required under          
subsection 7a71 the employer of such    
employee shall be solely liable         
according to the rules of the ,internal 
,revenue ,code of #aihf for any failure 
to withhold and remit the taxes         
described in such subsection4  7c7      
,notice ,each employer who participates 
in any deferral of the withholding and  
payment of the taxes imposed by sections
 #caja7;a7 and #cbja of the ,internal   
,revenue ,code of #aihf pursuant to     
section #gejh;,a of such ,code shall    
provide notice1 in such manner as the   
,secretary of the ,treasury 7or the     
,secretary's delegate7 may prescribe as 
soon as possible after the date of the  

enactment of this ,act1 to each employee
 of the employer of the employee's right
 to provide or withhold written consent 
under this section1 and of the future   
tax liability which would be incurred as
 a result of providing consent to the   
deferral of such taxes4