To amend the Internal Revenue Code of 1986 to modify certain rules applying to individuals employed in the entertainment industry.
Last action on Dec 20, 2001Referred to the House Committee on Ways and Means.
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Summary
Amends the Internal Revenue Code to modify: (1) the definition of the term qualified performing artist; and (2) FUTA (Federal Unemployment Tax Act) provisions with respect to entertain industry employment plans.
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