Us Congress 2023-2024 Regular Session

Us Congress Senate Bill SB123

Caption

BAD IRS Activities Act Blocking the Adverse and Dramatic Increased Reliance on Surveillance Activities Act

Impact

If enacted, SB123 would prompt a significant change in how third-party settlement organizations report transactions to the IRS. Currently, individuals and businesses must report transactions once they exceed $600, a change that many commentators viewed as burdensome and unnecessary for small-scale operations. The new legislation would increase the threshold to $20,000 and require a minimum of 200 transactions, which supporters argue would provide relief to numerous gig workers and freelancers who rely on various platforms for their income.

Summary

SB123, formally titled the 'BAD IRS Activities Act', seeks to protect American small businesses, gig workers, and freelancers by repealing the threshold for reporting transactions established under the American Rescue Plan Act of 2021. This legislation responds to concerns that the original threshold imposed an excessive reporting burden on individuals and small businesses engaged in receiving payments through third-party platforms. By reinstating a higher reporting threshold, the bill aims to reduce the regulatory and financial pressure on workers in the gig economy and small business operators.

Conclusion

In summary, SB123 represents a significant legislative effort to recalibrate the balance between regulatory oversight and the operational flexibility needed by small businesses and gig workers. While its supporters champion the bill as a means to remove unnecessary burdens on these groups, opponents raise valid concerns about potential impacts on tax compliance and revenue collection. The discourse surrounding this legislation reflects broader discussions about the role of government regulation in the evolving gig economy.

Contention

There are notable points of contention surrounding the bill, particularly regarding its implications for federal revenue collection and financial oversight. Critics argue that loosening the reporting requirements could potentially reduce transparency and accountability in the gig economy, which might hinder the IRS's ability to track income accurately. Supporters, however, contend that the existing requirements disproportionately affect the livelihoods of small business owners and freelancers by imposing onerous record-keeping responsibilities.

Companion Bills

US HB190

Related Saving Gig Economy Taxpayers Act This bill modifies requirements for third party settlement organizations to eliminate their reporting requirement with respect to the transactions of their participating payees unless they have earned more than $20,000 on more than 200 separate transactions in an applicable tax period. A third party settlement organization is the central organization that has the contractual obligation to make payments to participating payees (generally, a merchant or business) in a third party payment network. This reverses a provision in the American Rescue Plan Act of 2021 that lowered the reporting threshold to $600 with no minimum on the number of transactions.

US SB26

Related Stop the Nosy Obsession with Online Payments Act of 2023 or the SNOOP Act of 2023 This bill modifies requirements for third party settlement organizations to eliminate their reporting requirement with respect to the transactions of their participating payees unless they have earned more than $20,000 on more than 200 separate transactions in an applicable tax period. A third party settlement organization is the central organization that has the contractual obligation to make payments to participating payees (generally, a merchant or business) in a third party payment network. This reverses a provision in the American Rescue Plan Act of 2021 that lowered the reporting threshold to $600 with no minimum on the number of transactions.

Similar Bills

No similar bills found.