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US S948

US S948
A bill to protect American small businesses, gig workers, and freelancers by repealing the burdensome American Rescue Plan Act of 2021 transactions reporting threshold.


summary

Introduced
03/24/2021
In Committee
03/24/2021
Crossed Over
Passed
Dead
01/03/2023

Introduced Session

117th Congress

Bill Summary

an Act of 2021 transactions reporting threshold. IN THE SENATE OF THE UNITED STATES MARCH 24, 2021 Mr. SCOTT of Florida introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To protect American small businesses, gig workers, and free- lancers by repealing the burdensome American Rescue Plan Act of 2021 transactions reporting threshold.

AI Summary

This bill aims to repeal the burdensome transactions reporting threshold introduced by the American Rescue Plan Act of 2021. The key provision is amending the Internal Revenue Code to reinstate the previous exception for de minimis payments by third-party settlement organizations, where they only need to report transactions exceeding $20,000 in total amount and 200 in number. This change is intended to protect small businesses, gig workers, and freelancers from the increased reporting requirements introduced by the 2021 legislation.

Committee Categories

Budget and Finance

Sponsors (3)

Last Action

Read twice and referred to the Committee on Finance. (on 03/24/2021)

bill text


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