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Worker Classification : How Do You Spell Relief ?
Oleh:
Quinn, Tina Steward
;
Fendly, Stanley G.
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Accountancy vol. 184 no. 6 (Dec. 1997)
,
page 43-46.
Topik:
WORKERS
;
worker clasification
;
spell relief
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ85.2
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
L egislation introduced in the 105 th Congress - as well as a Treasury Department proposal - has brought renewed hope for progress on the perennial problem of worker classification. The legislation, which builds on a recent proposal from the American Institute of CPA s, is sponsored by Senator Christopher S. Bond (R - Mo.) and Congressman James Talent (R - Mo.), the chairmen of the congressional small business committees. The Bond - Talent bill would establish objective criteria for determining when a worker is not an employee. By contrast, the Treasury proposal would create a second tier of safe - harbor protection under section 530 of the Revenue Act of 1978 to reduce certain retroactive tax liabilities. This article discusses both the Bond - Talent bill and the Treasury proposal and looks at each one's prospect for success in Congress.
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