HR3223Referred to Committee

To amend the Internal Revenue Code of 1986 to establish procedures relating to the attribution of errors in the case of third party payors of payroll taxes, and for other purposes.

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Introduced
In Committee
3
Passed One Chamber
4
Passed Both
5
Signed into Law
119th
Congress
2025-05-06
Introduced
20
Cosponsors
HR
ⓘ
Type

Sponsor

Mike Thompson
Mike Thompson
Democrat · CA · Representative
Votes with party: 97.3% (551 recorded votes)

Full profile: /officials/T000460

Source: Congress.gov · FEC

Cosponsors (20)

Members who have signed on to support this bill since introduction. Source: Congress.gov.

Latest Action

The most recent step in the bill's legislative path. Committee Activity below shows referrals and reports; the full action-by-action history including floor proceedings lives at Congress.gov →

Referred to the House Committee on Ways and Means.

2025-05-06

Source: Congress.gov

Committee Activity

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Plain-English Summary

This bill would create clearer rules for when payroll tax mistakes made by third-party companies (like payroll processors) can be attributed to employers, potentially protecting businesses from being held responsible for errors they didn't directly make. The changes would establish specific procedures for determining fault and liability when these outside companies miscalculate or mishandle payroll taxes owed to the government. This affects employers who use payroll service providers and could influence how the IRS handles tax disputes involving these kinds of errors.

AI-assisted summary generated from the official bill metadata (title, subjects, actions) sourced from Congress.gov. Cached and reviewed. Always verify against the official text linked below.

Subjects

Taxation
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