,i #aaf? ,,congress #b;d ,session ,h4 ,r4 #hfbi ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,octob] #bj1 #bjbj,mr4 ,connolly 7= himself1 ,mr4 ,bey]1 ,ms4 ,wexton1 ,mr4 ,rask91 & ,mr4 ,co/a7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to require employee cons5t = any def]ral ( payroll taxes4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,protect+ ,employees f ,surprise ,taxes ,act ( #bjbj4 #b4 ,requirem5t ( employee cons5t = any def]ral ( payroll taxes 7a7 ,9 g5]al ,9 ! case ( an employee ( any employ]1 includ+ any ,f$]al ,gov]nm5t employ]1 ! )hold+ & paym5t ( ! tax impos$ by section #caja7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 & s mu* ( ! tax impos$ by section #cbja ( su* ,code z is attributable to ! rate 9 effect "u su* section #caja7;a71 ) respect to su* employee %all n be def]r$ pursuant to section #gejh;,a ( su* ,code = any pay p]iod end+ aft] ! date ( ! enactm5t ( ?is ,act1 unless ! employee provides writt5 cons5t to su* def]ral to ! employ]4 7b7 ,liability = failure ,to remit taxes ,9 ! case ( any employee :o does n provide ! writt5 cons5t requir$ "u subsection 7a71 ! employ] ( su* employee %all be solely liable accord+ to ! rules ( ! ,int]nal ,rev5ue ,code ( #aihf = any failure to )hold & remit ! taxes describ$ 9 su* subsection4 7c7 ,notice ,ea* employ] :o p>ticipates 9 any def]ral ( ! )hold+ & paym5t ( ! taxes impos$ by sections #caja7;a7 & #cbja ( ! ,int]nal ,rev5ue ,code ( #aihf pursuant to section #gejh;,a ( su* ,code %all provide notice1 9 su* mann] z ! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 may prescribe z soon z possible aft] ! date ( ! enactm5t ( ?is ,act1 to ea* employee ( ! employ] ( ! employee's "r to provide or )hold writt5 cons5t "u ?is section1 & ( ! future tax liability :i* w\ld be incurr$ z a result ( provid+ cons5t to ! def]ral ( su* taxes4