To amend the Internal Revenue Code of 1986 to require payroll tax withholding on independent contractors of certain large businesses.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 9114 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 9114 To amend the Internal Revenue Code of 1986 to require payroll tax withholding on independent contractors of certain large businesses. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES June 2, 2026 Mrs. Watson Coleman (for herself, Ms. Lee of Pennsylvania, Mrs. McIver, Mrs. Hayes, Ms. Tlaib, Ms. Adams, Ms. Omar, and Mrs. Ramirez) 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 require payroll tax withholding on independent contractors of certain large businesses. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Gig Is Up Act''. SEC. 2. PAYROLL TAX WITHHOLDING FOR CERTAIN INDEPENDENT CONTRACTORS. (a) In General.--Subchapter C of chapter 21 of the Internal Revenue Code of 1986 is amended by redesignating section 3128 as section 3129 and by inserting after section 3127 the following new section: ``SEC. 3128. TREATMENT OF CERTAIN LARGE EMPLOYERS. ``(a) In General.--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 10,000 individuals contract to provide services other than as an employee during the calendar year-- ``(1) any remuneration paid by such person to any such individual with respect to such services (and any payment made by such person to any such individual in settlement of a transaction for the provision of such services) shall be treated in the same manner as wages with respect to employment of such individual for purposes of subchapter B and chapter 2, and ``(2) section 3111 shall be applied-- ``(A) by multi