,,ib  ,union ,calendar ,no4 #fif  #aahth
 ,,congress  #b;d ,session  ,h4 ,r4 #aij
  ,report ,no4 #aah-heg  ,,in ,,the     
,,house ,,of ,,representatives  ,january
 #i1 #bjbc ,mrs4 ,miller of ,west       
,virginia 7for herself1 ,mr4 ,buchanan1 
,mr4 ,ferguson1 ,mr4 ,estes1 ,mr4 ,kelly
 of ,pennsylvania1 ,mr4 ,arrington1 ,mr4
 ,schweikert1 ,mr4 ,murphy1 ,mr4        
,kustoff1 ,mr4 ,smucker1 ,mr4 ,smith of 
,nebraska1 ,mr4 ,wenstrup1 ,mr4         
,la,hood1 and ,mr4 ,hern7 introduced the
 following bill2 which was referred to  
the ,committee on ,ways and ,means      
,december #aj1 #bjbd ,additional        
sponsors3 ,ms4 ,malliotakis1 ,ms4 ,van  
,duyne1 ,mr4 ,stewart1 ,ms4 ,tenney1    
,mr4 ,moore of ,utah1 ,mr4 ,fitzpatrick1
 ,mr4 ,steube1 ,mr4 ,feenstra1 ,mr4     
,moolenaar1 ,mr4 ,carey1 ,mrs4          
,fischbach1 ,mrs4 ,steel1 ,mr4 ,norman1 
,mr4 ,duncan1 ,mr4 ,perry1 ,mr4         
,mc,clintock1 ,mr4 ,santos1 ,mr4        
,finstad1 ,mr4 ,valadao1 ,mr4 ,cline1   
,mrs4 ,miller-,meeks1 ,ms4 ,lee of      

,florida1 ,mrs4 ,bice1 ,mr4 ,williams of
 ,new ,york1 ,mrs4 ,harshbarger1 ,mr4   
,moran1 ,mr4 ,ezell1 ,mr4 ,yakym1 ,mr4  
,biggs1 ,mrs4 ,cammack1 ,mr4 ,mooney1   
,mr4 ,la,lota1 ,mr4 ,calvert1 ,mr4      
,gallagher1 and ,mr4 ,posey  ,december  
#aj1 #bjbd ,reported with an amendment1 
committed to the ,committee of the      
,whole ,house on the ,state of the      
,union1 and ordered to be printed       
,strike out all after the enacting      
clause and insert the part printed in   
italic ,for text of introduced bill1 see
 copy of bill as introduced on ,january 
#i1 #bjbc  ,a ,,bill  ,to amend the     
,internal ,revenue ,code of #aihf to    
reinstate the exception for de minimis  
payments by third party settlement      
organizations with respect to returns   
relating to payments made in settlement 
of payment card and third party network 
transactions1 as in effect prior to the 
enactment of the ,american ,rescue ,plan
 ,act4  #a4 ,short title ,this ,act may 
be cited as the ,saving ,gig ,economy   

,taxpayers ,act4  #b4 ,reinstatement of 
exception for de minimis payments as in 
effect prior to enactment of ,american  
,rescue ,plan ,act  7a7 ,in general     
,section #fjej,w7e7 of the ,internal    
,revenue ,code of #aihf is amended to   
read as follows3  7e7 ,exception for de 
minimis payments by third party         
settlement organizations ,a third party 
settlement organization shall be        
required to report any information under
 subsection 7a7 with respect to third   
party network transactions of any       
participating payee only if-- 7#a7 the  
amount which would otherwise be reported
 under subsection 7a77#b7 with respect  
to such transactions exceeds #bj1jjj1   
and  7#b7 the aggregate number of such  
transactions exceeds #bjj4  4  7b7      
,effective date ,the amendment made by  
this section shall apply to returns for 
calendar years beginning after ,december
 #ca1 #bjba4  ,december #aj1 #bjbd      
,reported with an amendment1 committed  
to the ,committee of the ,whole ,house  

on the ,state of the ,union1 and ordered
 to be printed