A bill to disregard, for purposes of certain taxes imposed by the Internal Revenue Code of 1954 with respect to employees, certain changes since 1975 in the treatment of individuals as employees.

[AI summary unavailable — showing source text] Requires that until further Congressional action is taken, the determination of whether an individual is an employee for purposes of social security taxation, unemployment taxation, and income tax withholding shall be made in accordance with audit practices and regulations in effect December 31, 1975.…