The Coalition submitted comments to the Internal Revenue Service on March 18, 2013, concerning the employer mandate contained in the Affordable Care Act (“ACA”), urging that the definitions given the terms “employee” and “employer” for purposes of the ACA conform to the definitions given such terms for purposes of Subtitle C of the Internal Revenue Code, which governs federal employment… Read more →
The Coalition submitted comments to the U.S. Department of Labor (“DOL”) on March 12, 2013, expressing concerns about a new survey DOL proposes, in which substantive worker-classification determinations will be made by “researchers” based solely on survey responses provided by workers to questions that are highly suggestive of employee status. In its announcement, DOL indicated that it will formulate policy… Read more →
The Coalition’s statement for the record before the U.S. Senate Committee on Health, Education, Labor, and Pensions, regarding S.B. 3254, Employee Misclassifcation Prevention Act (10 pages, PDF format) Download full text here.
Table of Contents Cover Page Introduction Part I Clarifying the Confusion Surrounding Section 530 of the Revenue Act of 1978 Part II Current Requirements of Section 530 Provide Adequate Protection against Potentially Abusive Application of the Provision Part III Independent Contractors Who Receive Forms 1099 are Not a Material Cause of the Tax Gap Part IV Unappreciated Plight of Lower-Skilled… Read more →