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.

[AI summary unavailable — showing source text] [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 PAR…