HR190-118

Reported

To amend the Internal Revenue Code of 1986 to reinstate the exception for de minimis payments by third party settlement organizations with respect to returns relating to payments made in settlement of payment card and third party network transactions, as in effect prior to the enactment of the American Rescue Plan Act.

118th Congress Introduced Jan 9, 2023

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to reinstate the exception for de minimis payments by third party settlement organizations with respect to returns relating to payments made in settlement of payment card and third party network transactions, as in effect prior to the enactment of the American Rescue Plan Act., changes federal law or congressional policy affecting transportation operators and travelers. The main policy domain is Transportation.

Who Benefits and How

transportation operators and travelers may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.

Who Bears the Burden and How

federal implementing agencies, transportation operators and travelers may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.

Key Provisions

  • Section H3A1F97AECE0C483894C1A8346B76CB7F: 1. Short title This Act may be cited as the Saving Gig Economy Taxpayers Act.
  • Section H989D559E85674DA78403C383FD50F5AF: 2. Reinstatement of exception for de minimis payments as in effect prior to enactment of American Rescue Plan Act Section 6050W(e) of the Internal Revenue Code...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to reinstate the exception for de minimis payments by third party settlement organizations with respect to returns relating to payments made in settlement of payment card and third party network transactions, as in effect prior to the enactment of the American Rescue Plan Act., changes federal law or congressional policy affecting transportation operators and travelers.

Key Policy Areas

Transportation

Primary Purpose

This bill, To amend the Internal Revenue Code of 1986 to reinstate the exception for de minimis payments by third party settlement organizations with respect to returns relating to payments made in settlement of payment card and third party network transactions, as in effect prior to the enactment of the American Rescue Plan Act., changes federal law or congressional policy affecting transportation operators and travelers.

Policy Domains

Transportation

Whole bill

Identified Gains
  • transportation operators and travelers
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: rh
transportation operators and travelers: ,
Identified Costs
  • federal implementing agencies
  • transportation operators and travelers
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: rh
federal implementing agencies: ,
transportation operators and travelers: ,

Legislative Progress

Reported
Introduced Committee Passed
Dec 10, 2024

Additional sponsors: Ms. Malliotakis, Ms. Van Duyne, Mr. Stewart, Ms. …

Dec 10, 2024

Reported with an amendment, committed to the Committee of the …

Jan 9, 2023

Mrs. Miller of West Virginia (for herself, Mr. Buchanan, Mr. …

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Transportation
Actor Mappings
"federal_implementing_agencies"
→ Federal agencies assigned duties by the bill

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology