To amend the Internal Revenue Code of 1986 to require payroll tax withholding on independent contractors of certain large businesses.
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 require payroll tax withholding on independent contractors of certain large businesses., changes federal law or congressional policy affecting workers, employers, and labor regulators. The main policy domain is Labor, Foreign Policy, Immigration.
Who Benefits and How
workers, employers, and labor regulators 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, workers, employers, and labor regulators may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.
Key Provisions
- Section H8A1C62521D9745349F31318A044B9DE0: 1. Short title This Act may be cited as the Gig Is Up Act.
- Section H2CA6A47439DB471AADFC8F27E2463F6B: 2. Payroll tax withholding for certain independent contractors Subchapter C of chapter 21 of the Internal Revenue Code of 1986 is amended by redesignating...
- Section H95C1C201D1AB4B38B5FC8C3CDB56F159: 3128. Treatment of certain large employers In the case of a person who has at least $100,000,000 in gross receipts for a calendar year, and with whom at least...
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 require payroll tax withholding on independent contractors of certain large businesses., changes federal law or congressional policy affecting workers, employers, and labor regulators.
Key Policy Areas
Labor, Foreign Policy, Immigration
Primary Purpose
This bill, To amend the Internal Revenue Code of 1986 to require payroll tax withholding on independent contractors of certain large businesses., changes federal law or congressional policy affecting workers, employers, and labor regulators.
Policy Domains
Whole bill
Identified Gains
- workers, employers, and labor regulators
Identified Costs
- federal implementing agencies
- workers, employers, and labor regulators
Sponsors
Legislative Progress
IntroducedMrs. Watson Coleman (for herself, Ms. Norton, Ms. Tlaib, 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?
- "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