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S. 479

Small Business Efficiency Act

Small Business Efficiency Act - Amends the Internal Revenue Code to treat professional employer organizations (PEOs), certified by the Internal Revenue Service (IRS), as employers for employment tax purposes (thus allowing such PEOs to pay wages and collect and remit payroll taxes on behalf of an employer).

Sets forth IRS certification requirements for PEOs, including financial review and reporting requirements. Requires a PEO to post a bond each year, up to $1 million, to guarantee payment of employment taxes.

Read twice and referred to the Committee on Finance.

Sen. Grassley, Chuck [R-IA](R-IA)Sponsor
5 cosponsors3 D2 R
5cosponsors1committees3actions2related bills8subjects
  • Introduced in SenateMar 6, 2013
  1. IntroReferral

    Read twice and referred to the Committee on Finance.

  2. IntroReferralB00100

    Sponsor introductory remarks on measure. (CR S1234)

  3. IntroReferral10000

    Introduced in Senate

Small Business Efficiency Act — Informed