Tax Compliance by Non-employer Businesses

A bill introduced in the Senate (S. 3097) would require the Treasury to submit a report to Congress on tax compliance by non-employer businesses with respect to reporting income and other points. The Census Bureau defines a non-employer business as a business which has no paid employees, has annual business receipts of $1,000 or more ($1 or more in the construction industry), and is subject to Federal income taxes. The call for a report reflects Congress’s notice of the significance to the economy of contingent and alternative work arrangements.