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.
Introduced
In Committee
3
Passed One Chamber4
Passed Both5
Signed into Law119th
Congress
2025-05-06
Introduced
22
Cosponsors
HR
ⓘType
Sponsor
Mike Thompson
Democrat · CA · Representative
Votes with party: 97.5% (604 recorded votes)
Full profile: /officials/T000460
Source: Congress.gov · FEC
Cosponsors (22)
Members who have signed on to support this bill since introduction. Source: Congress.gov.
- Beth Van Duyne (R-TX-24)Original· 2025-05-06
- Jimmy Panetta (D-CA-19)· 2025-06-04
- Vern Buchanan (R-FL-16)· 2025-06-05
- Terri A. Sewell (D-AL-7)· 2025-06-26
- Danny K. Davis (D-IL-7)· 2025-09-08
- Rudy Yakym III (R-IN-2)· 2025-09-08
- Kevin Hern (R-OK-1)· 2025-09-10
- Max L. Miller (R-OH-7)· 2025-09-10
- Bradley Scott Schneider (D-IL-10)· 2025-10-03
- Linda T. Sánchez (D-CA-38)· 2025-10-03
- Nathaniel Moran (R-TX-1)· 2025-10-03
- Suzan K. DelBene (D-WA-1)· 2025-10-03
- Zachary Nunn (R-IA-3)· 2025-10-03
- Claudia Tenney (R-NY-24)· 2025-10-31
- W. Gregory Steube (R-FL-17)· 2025-11-17
- Thomas R. Suozzi (D-NY-3)· 2025-11-19
- Brendan F. Boyle (D-PA-2)· 2025-12-18
- Steven Horsford (D-NV-4)· 2025-12-18
- Erin Houchin (R-IN-9)· 2026-03-27
- Blake D. Moore (R-UT-1)· 2026-05-07
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 →
Committee Activity
Currently in
- House Committee on Ways and MeansReferred To · 2025-05-06
Previously
- Ways and Means CommitteeReferred To · 2025-05-06
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
Full bill text is not yet cached locally.
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