To amend the Internal Revenue Code of 1986 to establish procedures relating to the attribution of errors in the case of third party payors of payroll taxes, and for other purposes.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 3223 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 3223 To amend the Internal Revenue Code of 1986 to establish procedures relating to the attribution of errors in the case of third party payors of payroll taxes, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES May 6, 2025 Mr. Thompson of California (for himself and Ms. Van Duyne) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to establish procedures relating to the attribution of errors in the case of third party payors of payroll taxes, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. ATTRIBUTION OF ERRORS IN THE CASE OF THIRD PARTY PAYORS OF PAYROLL TAXES. (a) In General.--The Internal Revenue Code of 1986 is amended by adding a new section 3513 to read as follows: ``SEC. 3513. THIRD PARTY PAYORS OF PAYROLL TAXES. ``(a) Certification.--A third party payor may, in the course of carrying out any requirement imposed under this subtitle, rely on a certification by the applicable employer unless such third party payor has constructive knowledge of an error in such certification. For purposes of this section, the term `certification' includes a representation, attestation, or similar document. ``(b) Liability for Error.--For the purpose of imposing any liability with respect to an act carried out by a third party payor-- ``(1) in the case of a third party payor with constructive knowledge of an error-- ``(A) the employer shall be responsible for such liability; and ``(B) the third party payor shall be responsible for such liability, but only with respect to so much of the liability a