Number: 98-481
Title: INDEPENDENT CONTRACTORS: REPEAL OF SECTION 1706 OF THE TAX REFORM ACT OF 1986 FOR TECHNICAL SERVICE WORKERS: S. 1924
Authors: Marie B. Morris, American Law Division 
Abstract: S. 1924, 105th Congress, would repeal section 1706 of the Tax Reform Act of 1986 )which is section 530(d) of the Revenue Act of 1978, as amended). Entitled the "Technical Workers Fairness Act of 1998," S. 1924 was introduced on April 2, 1998. This report discusses the background and possible effects of S. 1924. Section 1706 took away the statutory safe harbor for firms that place technical service workers with companies that use the workers' services.
Pages: 4
Date: Updated May 19, 1998