,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #hffi  ,,in ,,the ,,house ,,of  
,,representatives  ,october #bc1        
#bjbj,mr4 ,khanna introduced the        
following bill2 which was referred to   
the ,committee on ,ways and ,means1 and 
in addition to the ,committee on        
,education and ,labor1 for a period to  
be subsequently determined by the       
,speaker1 in each case for consideration
 of such provisions as fall within the  
jurisdiction of the committee concerned 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to impose a tax 
on employers whose employees receive    
certain ,federal benefits4  #a4 ,short  
title ,this ,act may be cited as the    
,corporate ,responsibility and ,taxpayer
 ,protection ,act of #bjbj4  #b4 ,tax on
 employers with employees receiving     
certain ,federal benefits  7a7 ,in      
general ,the ,internal ,revenue ,code of
 #aihf is amended by inserting after    
chapter #cf the following new chapter3  
#cg ,employers with employees receiving 

certain ,federal benefits  #deja4       
,employers with employees receiving     
certain ,federal benefits  7a7          
,imposition of corporate welfare tax    
,there is hereby imposed on each large  
employer a tax equal to #ajj percent of 
the qualified employee benefits with    
respect to such employer for the taxable
 year4  7b7 ,large employer  7#a7 ,in   
general ,for purposes of this section1  
the term large employer means1 with     
respect to a calendar year1 an employer 
who employed an average of at least #ejj
 full-time employees on business days   
during the preceding calendar year4     
7#b7 ,rules for determining employer    
size ,for purposes of this subsection-- 
7,a7 ,application of aggregation rule   
for employers ,all persons treated as a 
single employer under subsection 7b71   
7c71 7m71 or 7o7 of section #dad of the 
,internal ,revenue ,code of #aihf shall 
be treated as #a employer4  7,b7        
,full-time equivalents treated as       
full-time employees ,solely for purposes

 of determining whether an employer is a
 large employer under this paragraph1 an
 employer shall1 in addition to the     
number of full-time employees for any   
month otherwise determined1 include for 
such month a number of full-time        
employees determined by dividing the    
aggregate number of hours of service of 
employees who are not full-time         
employees for the month by #abj4  7,c7  
,employers not in existence in preceding
 year ,in the case of an employer which 
was not in existence throughout the     
preceding calendar year1 the            
determination of whether such employer  
is a large employer shall be based on   
the average number of employees that it 
is reasonably expected such employer    
will employ on business days in the     
current calendar year4  7,d7            
,predecessors ,any reference in this    
subsection to an employer shall include 
a reference to any predecessor of such  
employer4  7#c7 ,certain employers      
exempt ,for purposes of paragraph 7#a71 

an employer shall not be considered a   
large employer if-- 7,a7 such employer  
pays all employees a wage of #ae per    
hour 7or the salaried equivalent7 or    
more1 or  7,b7 such employer holds less 
than #ajj million in assets4  7c7       
,qualified employee benefits ,for       
purposes of this section3 7#a7 ,in      
general ,the term qualified employee    
benefits means1 with respect to a person
 for a taxable year1 the sum the        
qualified ,federal benefits for which   
individuals who are employees of such   
person for such taxable year4  7#b7     
,qualified ,federal benefits ,the term  
qualified ,federal benefits means1 with 
respect to an individual1 the following3
 7,a7 ,the dollar value of supplemental 
nutrition assistance for which the      
household 7as defined in section #c7m7  
of the ,food and ,nutrition ,act of     
#bjjh7 that includes such individual is 
eligible4  7,b7 ,the dollar value of    
meals that such individual or dependents
 of such individual are eligible for    

under the school lunch program under the
 ,richard ,b4 ,russell ,national ,school
 ,lunch ,act and the school breakfast   
program under section #d of the ,child  
,nutrition ,act of #aiff4  7,c7 ,the    
aggregate amount of the monthly         
assistance payments for rental of a     
dwelling unit that the household of such
 individual was a member of is eligible 
to have made of its behalf pursuant to  
section #h of the ,united ,states       
,housing ,act of #aicg4  7,d7 ,the      
amount of payments made under section   
#aijc of the ,social ,security ,act with
 respect to expenditures made by a      
,state under a ,state ,medicaid plan    
under title ,,xix of such ,act 7or a    
waiver of such plan7 for medical        
assistance for such individual or for   
dependents of such individual4  7d7     
,employee ,for purposes of this section1
 the term employee means-- 7#a7 any     
full-time or part-time employee1  7#b7  
any individual who is a full-time or    
part-time independent contractor        

7including any employee of such         
independent contractor7 and provides    
services to the employer1 unless-- 7,a7 
the individual is free from control and 
direction in connection with the        
performance of the service1 both under  
the contract for the performance of     
service and in fact1  7,b7 the service  
is performed outside the usual course of
 the business of the employer1 and  7,c7
 the individual is customarily engaged  
in an independently established trade1  
occupation1 professor or business of the
 same nature as that involved in the    
service performed1 and  7#c7 any        
individual who is a full-time or        
part-time joint employee1 provided that 
the employer possess1 reserves1 or      
exercises sufficient direct or indirect 
control over the essential terms and    
conditions of employment of such        
employee4  7e7 ,regulations ,the        
,secretary1 in consultation with the    
,secretary of ,agriculture1 the         
,secretary of ,housing and ,urban       

,development1 and the ,administrator of 
the ,centers for ,medicare and ,medicaid
 ,services1 shall prescribe such        
regulations as may be necessary or      
appropriate to carry out this chapter4  
4  7b7 ,clerical amendments ,the table  
of chapters for subtitle ,d of such     
,code is amended by inserting after the 
item relating to chapter #cf the        
following new item3  ,chapter           
#cg--;,employers with employees         
receiving certain ,federal benefits  4  
7c7 ,effective date ,the amendments made
 by this ,act apply with respect to     
taxable years beginning after ,december 
#ca1 #bjbj4  #c4 ,unlawful employment   
practices related to ,federal benefits  
of applicants  7a7 ,in general ,it shall
 be an unlawful employment practice for 
any large employer 7as defined in       
section #deja7;b7 of the ,internal      
,revenue ,code of #aihf7 to make        
inquiries of an applicant for           
employment1 or otherwise seek           
information about such an applicant     

7including through the use of any form  
or application71 relating to whether    
such applicant receives ,federal        
benefits4  7b7 ,enforcement ,a violation
 of subsection 7a7 shall be treated as1 
and enforced by the ,secretary of ,labor
 in the same manner as1 a violation of  
section #f of the ,fair ,labor          
,standards ,act of #aich 7#bi ,u4,s4,c4 
#bjf71 except that for purposes of      
section #ae7;b7 of such ,act 7#bi       
,u4,s4,c4 #bae7;b771 the employer shall 
be liable to the individual alleging the
 violation for any lost wages due the   
individual and an additional equal      
amount of liquidated damages4