Download or view document this as a PDF. Oppose Section 530 Repeal We urge a “no vote” on S. 2882 and H.R. 3408 Taxpayer Responsibility, Accountability and Consistency Act of 2009 Seek no change to Section 530 Section 530 was a compromise Independent Contractors Need Clients, Too Section 530 provides the certainty that enables the 9 million self-declared independent contractors… Read more →
One of the latest manifestations of the growing hostility toward independent-contractor status throughout the states is a bill introduced March 8, 2008, in the Maryland General Assembly at the behest of the state’s Department of Labor, Licensing and Regulation (“DLLR”). The bill, H.B. 1590, would impose significant burdens on companies that contract with self-employed service providers while limiting their access… Read more →
New York Labor Commissioner M. Patricia Smith announced June 8, 2007, that she and Governor Eliot Spitzer are developing a plan to increase enforcement efforts aimed at companies that “illegally misclassify workers as independent contractors.” She indicated that the enforcement efforts are intended to eliminate the “law-breaking” practice of companies misclassifying workers as independent contractors in order to avoid federal… Read more →
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 →
PRESENT LAW AND BACKGROUND RELATING TO WORKER CLASSIFICATION FOR FEDERAL TAX PURPOSES Scheduled for a Public Hearing before the SUBCOMMITTEE ON SELECT REVENUE MEASURES and the SUBCOMMITTEE ON INCOME SECURITY AND FAMILY SUPPORT of the HOUSE COMMITTEE ON WAYS AND MEANS on May 8, 2007 Prepared by the Staff of the JOINT COMMITTEE ON TAXATION Download full text here.