,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #dhaj  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,octob] #ai1 #bjbj,mr4 
,van ,holl5 7= himself1 ,mr4 ,wyd51 ,mr4
 ,w>n]1 ,mr4 ,m>key1 ,ms4 ,w>r51 ,mr4   
,b5net1 ,ms4 ,s9ema1 ,mr4 ,c>d91 ,mr4   
,re$1 ,mr4 ,ka9e1 ,mr4 ,blum5?al1 ,mr4  
,:iteh\se1 ,ms4 ,hirono1 ,mr4 ,durb91   
,mr4 ,man*91 ,mrs4 ,murray1 ,mrs4       
,fe9/e91 & ,ms4 ,coll9s7 introduc$ !    
foll[+ bill2 :i* 0 read twice & ref]r$  
to ! ,committee on ,f9ance  ,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