,i  #aah? ,,congress  #a/ ,session  ,h4 
,r4 #ciia  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,june #i1 #bjbc,mr4   
,s*weik]t 7= himself1 ,ms4 ,t5ney1 ,mr4 
,f]guson1 ,ms4 ,van ,duyne1 ,mrs4 ,mill]
 ( ,we/ ,virg9ia1 ,mr4 ,/eube1 ,mr4     
,smi? ( ,nebraska1 & ,mr4 ,w5/rup7      
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to increase ! ?re%old =   
requir+ in=mation report+ ) respect to  
c]ta9 payees4  #a4 ,%ort title ,?is ,act
 may be cit$ z ! ,small ,bus9ess        
,pap]work ,sav+s ,act4  #b4 ,increase 9 
?re%old = requir+ in=mation report+ )   
respect to c]ta9 payees  7a7 ,9 g5]al   
,sections #fjda7;a7 ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$ by /rik+ #fjj & 
ins]t+ #e1jjj4  7b7 ,inflation adju/m5t 
,section #fjda ( su* ,code is am5d$ by  
add+ at ! end ! foll[+ new subsection3  
7h7 ,inflation adju/m5t ,9 ! case ( any 
cal5d> ye> aft] #bjbd1 ! doll> am\nt 9  
subsection 7a7 %all be increas$ by an   

am\nt equal to-- 7#a7 su* doll> am\nt1  
multipli$ by  7#b7 ! co/-(-liv+ adju/m5t
 det]m9$ "u section #a7;f77#c7 = su*    
cal5d> ye>1 det]m9$ by sub/itut+ cal5d> 
ye> #bjbc = cal5d> ye> #bjaf 9          
subp>agraph 7,a77ii7 !re(4  ,if any     
increase "u ! prec$+ s5t5ce is n a      
multiple ( #ajj1 su* increase %all be   
r\nd$ to ! ne>e/ multiple ( #ajj4  4    
7c7 ,application to report+ on          
remun]ation = s]vices & direct sales    
,section #fjda;,a ( su* ,code is am5d$--
 7#a7 9 subsection 7a77#b71 by /rik+ is 
#fjj or m & ins]t+ equals or exce$s !   
doll> am\nt 9 effect = su* cal5d> ye> "u
 section #fjda7;a71 &  7#b7 9 subsection
 7b77#a77;,b71 by /rik+ is #e1jjj or m &
 ins]t+ equals or exce$s ! doll> am\nt 9
 effect = su* cal5d> ye> "u section     
#fjda7;a74  7d7 ,application ,to backup 
)hold+ ,section #cdjf7;b77#f7 ( su*     
,code is am5d$-- 7#a7 by /rik+ #fjj 9   
subp>agraph 7,a7 & ins]t+ ! doll> am\nt 
9 effect = su* cal5d> ye> "u section    
#fjda7;a71 &  7#b7 by /rik+ only :]e    

aggregate = cal5d> ye> is #fjj or m 9 ! 
head+ & ins]t+ only if 9 excess (       
?re%old4  7e7 ,con=m+ am5dm5ts  7#a7 ,! 
head+ ( section #fjda7;a7 ( su* ,code is
 am5d$ by /rik+ ( #fjj or m & ins]t+    
exce$+ ?re%old4  7#b7 ,section #fjda7;a7
 ( su* ,code is am5d$ by /rik+ taxable  
ye> & ins]t+ cal5d> ye>4  7f7 ,effective
 date ,! am5dm5ts made by ?is section   
%all apply ) respect to paym5ts made    
aft] ,decemb] #ca1 #bjbc4