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.

Reported lobbying issue

Taxation/Internal Revenue Code: HR 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 - NAPEO is lobbying in support of this legislation. H.R. 3223 would ensure that payroll tax credit claims filed on an aggregate return by third-party payors are not delayed due to problems with any one clients claim, and that the liability for any improper claims is assigned to the entity that initiates and benefits from the claim unless the third-party payor failed to take certain clear steps prior to filing the claim. By taking these actions, the federal government would save money by clarifying responsibility for payroll tax credits and deterring fraud and small businesses would receive their payroll tax credits in a more timely manner. Specifically, this legislation would: Ensure that any IRS audit or examination of a small business client of an aggregate tax filer does not delay the processing of any payroll tax credits claimed by the PEO or other third-party payor on behalf of other small business clients. Confirm that, with respect to any employer payroll tax credit, the small business client benefiting from the payroll tax credit is liable, and the PEO or other third-party payor is not liable, for any improperly claimed credit amount, provided that the PEO or other third-party payor took certain clear steps including: oVerifying certain wage information of which the PEO or other third-party payor has direct knowledge and collecting a certification from the client that includes certain information. oAccurately reporting the credit in accordance with the information certified by the client. oProviding the IRS with any information in its possession that the IRS could require the employer to provide, if needed to audit the employer. Be business-model neutral with respect to entities that file aggregate employment tax returns, that is, available to PEOs, IRS-certified PEOs, and agents under Code section 3504. IRS Modernization: NAPEO is lobbying Congress to call attention to the need for the IRS to use modern technology to process our tax claims. Specifically, we are asking Congress to require the IRS to use electronic returns and allow for transparency in the processing of tax returns submitted by PEOs. Additionally, NAPEO continues to work with Congress and the IRS to process amended tax returns containing Employee Retention Tax Credits (ERTC).

Reported lobbying issue

Taxation/Internal Revenue Code: HR 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 - NAPEO is lobbying in support of this legislation. H.R. 3223 would ensure that payroll tax credit claims filed on an aggregate return by third-party payors are not delayed due to problems with any one clients claim, and that the liability for any improper claims is assigned to the entity that initiates and benefits from the claim unless the third-party payor failed to take certain clear steps prior to filing the claim. By taking these actions, the federal government would save money by clarifying responsibility for payroll tax credits and deterring fraud and small businesses would receive their payroll tax credits in a more timely manner. Specifically, this legislation would: Ensure that any IRS audit or examination of a small business client of an aggregate tax filer does not delay the processing of any payroll tax credits claimed by the PEO or other third-party payor on behalf of other small business clients. Confirm that, with respect to any employer payroll tax credit, the small business client benefiting from the payroll tax credit is liable, and the PEO or other third-party payor is not liable, for any improperly claimed credit amount, provided that the PEO or other third-party payor took certain clear steps including: oVerifying certain wage information of which the PEO or other third-party payor has direct knowledge and collecting a certification from the client that includes certain information. oAccurately reporting the credit in accordance with the information certified by the client. oProviding the IRS with any information in its possession that the IRS could require the employer to provide, if needed to audit the employer. Be business-model neutral with respect to entities that file aggregate employment tax returns, that is, available to PEOs, IRS-certified PEOs, and agents under Code section 3504. IRS Modernization: NAPEO is lobbying Congress to call attention to the need for the IRS to use modern technology to process our tax claims. Specifically, we are asking Congress to require the IRS to use electronic returns and allow for transparency in the processing of tax returns submitted by PEOs. Additionally, NAPEO continues to work with Congress and the IRS to process amended tax returns containing Employee Retention Tax Credits (ERTC).

Reported lobbying issue

Taxation/Internal Revenue Code: HR 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 - NAPEO is lobbying in support of this legislation. H.R. 3223 would ensure that payroll tax credit claims filed on an aggregate return by third-party payors are not delayed due to problems with any one clients claim, and that the liability for any improper claims is assigned to the entity that initiates and benefits from the claim unless the third-party payor failed to take certain clear steps prior to filing the claim. By taking these actions, the federal government would save money by clarifying responsibility for payroll tax credits and deterring fraud and small businesses would receive their payroll tax credits in a more timely manner. Specifically, this legislation would: Ensure that any IRS audit or examination of a small business client of an aggregate tax filer does not delay the processing of any payroll tax credits claimed by the PEO or other third-party payor on behalf of other small business clients. Confirm that, with respect to any employer payroll tax credit, the small business client benefiting from the payroll tax credit is liable, and the PEO or other third-party payor is not liable, for any improperly claimed credit amount, provided that the PEO or other third-party payor took certain clear steps including: oVerifying certain wage information of which the PEO or other third-party payor has direct knowledge and collecting a certification from the client that includes certain information. oAccurately reporting the credit in accordance with the information certified by the client. oProviding the IRS with any information in its possession that the IRS could require the employer to provide, if needed to audit the employer. Be business-model neutral with respect to entities that file aggregate employment tax returns, that is, available to PEOs, IRS-certified PEOs, and agents under Code section 3504. IRS Modernization: NAPEO is lobbying Congress to call attention to the need for the IRS to use modern technology to process our tax claims. Specifically, we are asking Congress to require the IRS to use electronic returns and allow for transparency in the processing of tax returns submitted by PEOs. Additionally, NAPEO continues to work with Congress and the IRS to process amended tax returns containing Employee Retention Tax Credits (ERTC).

Reported lobbying issue

Labor Issues/Antitrust/Workplace: Issues related to operating a PEO. Retirement: Issues related to operating a PEO. Taxation/Internal Revenue Code: Issues related to operating a PEO. The Employee Retention Tax Credit (ERTC), small business rights to tax credits and tax liability reform. 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.

Reported lobbying issue

Taxation/Internal Revenue Code: Proposals clarifying the status of professional employer organizations. PEO provisions in tax reform proposals. Title IV, Division B, Section 206 of P.L. 113-295. Proposals relatedto MEPs. CPEO certification and improvements. Issues related to payroll tax credits and deferrals, including the Employee Retention Tax Credit enacted by H.R. 748, CARES Act(116th Congress). H.R.7024, Tax Relief for American Families and Workers Act of 2024 (118th Congress) Technical Corrections to the SECURE 2.0 Act of 2022. 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. H.R. 1, To provide for reconciliation pursuant to title II of H. Con. Res. 14, provisions pertaining to PEOs.

Reported lobbying issue

Taxation/Internal Revenue Code: Title IV, Division B, Section 206 of P.L. 113-295. CPEO certifications and improvements. Issues related to payroll tax credits and deferrals, including the Employee Retention Credit enacted by H.R. 748, CARES Act (116th Congress). PEO provisions in tax reform proposals. Technical Corrections to the SECURE 2.0 Act of 2022. 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. H.R. 1, To provide for reconciliation pursuant to title II of H. Con. Res. 14, provisions pertaining to PEOs. H.R. 6722, Automatic IRA Act. H.R.7362, Form 5500 Filing Simplification Act

Reported lobbying issue

Labor Issues/Antitrust/Workplace: Educate Members of Congress on professional employee organizations (PEOs); advocate for PEOs to continue to provide human resource benefits to small- and medium-sized businesses. Taxation/Internal Revenue Code: Educate Members of Congress to clarify compliance regarding research and development tax credits and about 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.

Reported lobbying issue

Taxation/Internal Revenue Code: H.R. 3223 - To amend the Internal Revenue Code regarding attribution of errors for third-party payroll tax filers. NAPEO supports this legislation to ensure payroll tax credits filed on aggregate returns by third-party payors are not delayed due to issues with a single client and to clarify that liability for improper claims rests with the benefiting client, subject to payor due diligence. The bill also ensures audits of one client do not delay credits for others and applies across aggregate filers. These changes would improve processing efficiency, deter fraud, and expedite delivery of payroll tax credits to small businesses. IRS Modernization - NAPEO supports modernization of IRS systems, including the use of electronic filing and increased transparency in processing aggregate returns filed by PEOs. Employee Retention Tax Credit (ERTC) - NAPEO is engaging with Congress and the IRS regarding the remaining inventory & timely processing of amended returns claiming ERTC credits.

Reported lobbying issue

Taxation/Internal Revenue Code: H.R. 3223 (Improving the Payroll Tax Credit Process for Small Businesses), generally

Reported lobbying issue

Labor Issues/Antitrust/Workplace: Educate Members of Congress on professional employee organizations (PEOs); advocate for PEOs to continue to provide human resource benefits to small- and medium-sized businesses. Taxation/Internal Revenue Code: Educate Members of Congress to clarify compliance regarding research and development tax credits and about 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.

Reported lobbying issue

Labor Issues/Antitrust/Workplace: Issues related to operating a PEO. Retirement: Issues related to operating a PEO. Taxation/Internal Revenue Code: Issues related to operating a PEO. The Employee Retention Tax Credit (ERTC), small business rights to tax credits and tax liability reform. 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.

Reported lobbying issue

Taxation/Internal Revenue Code: Proposals clarifying the status of professional employer organizations. PEO provisions in tax reform proposals. Title IV, Division B, Section 206 of P.L. 113-295. Proposals relatedto MEPs. CPEO certification and improvements. Issues related to payroll tax credits and deferrals, including the Employee Retention Tax Credit enacted by H.R. 748, CARES Act(116th Congress). H.R.7024, Tax Relief for American Families and Workers Act of 2024 (118th Congress) Technical Corrections to the SECURE 2.0 Act of 2022. 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. H.R. 1, To provide for reconciliation pursuant to title II of H. Con. Res. 14, provisions pertaining to PEOs.

Reported lobbying issue

Taxation/Internal Revenue Code: Title IV, Division B, Section 206 of P.L. 113-295. CPEO certifications and improvements. Issues related to payroll tax credits and deferrals, including the Employee Retention Credit enacted by H.R. 748, CARES Act (116th Congress). PEO provisions in tax reform proposals. Technical Corrections to the SECURE 2.0 Act of 2022. 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. H.R. 1, To provide for reconciliation pursuant to title II of H. Con. Res. 14, provisions pertaining to PEOs. H.R. 6722, Automatic IRA Act. H.R.7362, Form 5500 Filing Simplification Act

Reported lobbying issue

Taxation/Internal Revenue Code: H.R. 3223 - To amend the Internal Revenue Code regarding attribution of errors for third-party payroll tax filers. NAPEO supports this legislation to ensure payroll tax credits filed on aggregate returns by third-party payors are not delayed due to issues with a single client and to clarify that liability for improper claims rests with the benefiting client, subject to payor due diligence. The bill also ensures audits of one client do not delay credits for others and applies across aggregate filers. These changes would improve processing efficiency, deter fraud, and expedite delivery of payroll tax credits to small businesses. IRS Modernization - NAPEO supports modernization of IRS systems, including the use of electronic filing and increased transparency in processing aggregate returns filed by PEOs. Employee Retention Tax Credit (ERTC) - NAPEO is engaging with Congress and the IRS regarding the remaining inventory & timely processing of amended returns claiming ERTC credits.

Reported lobbying issue

Taxation/Internal Revenue Code: Issues related to the Research and Development Tax Credit. Discussed efforts to reduce the employee retention tax credit (ERTC) payroll processing backlog. - H.R. 3223 Labor Issues/Antitrust/Workplace: Educate Members of Congress on professional employee organizations (PEOs); advocate for PEOs to continue to provide human resource benefits to small- and medium-size business. Health Issues: General educational discussions on employer-sponsored health insurance and employee access to health insurance through employment.

Reported lobbying issue

Taxation/Internal Revenue Code: Issues related to the Research and Development Tax Credit. Discussed efforts to reduce the employee retention tax credit (ERTC) payroll processing backlog. - H.R. 3223 Labor Issues/Antitrust/Workplace: Educate Members of Congress on professional employee organizations (PEOs); advocate for PEOs to continue to provide human resource benefits to small- and medium-size business. Health Issues: General educational discussions on employer-sponsored health insurance and employee access to health insurance through employment.

Reported lobbying issue

Taxation/Internal Revenue Code: Issues related to the Research and Development Tax Credit. Discussed efforts to reduce the employee retention tax credit (ERTC) payroll processing backlog. - H.R. 3223 Labor Issues/Antitrust/Workplace: Educate Members of Congress on professional employee organizations (PEOs); advocate for PEOs to continue to provide human resource benefits to small- and medium-size business. Health Issues: General educational discussions on employer-sponsored health insurance and employee access to health insurance through employment.

Reported lobbying issue

Taxation/Internal Revenue Code: Issues related to the Research and Development Tax Credit. Discussed efforts to reduce the employee retention tax credit (ERTC) payroll processing backlog. -H.R. 3223 Labor Issues/Antitrust/Workplace: Educate Members of Congress on professional employee organizations (PEOs); advocate for PEOs to continue to provide human resource benefits to small- and medium-size business. Health Issues: General educational discussions on employer-sponsored health insurance and employee access to health insurance through employment.

Reported lobbying issue

Labor Issues/Antitrust/Workplace: Issues related to operating a PEO. Retirement: Issues related to operating a PEO. Taxation/Internal Revenue Code: Issues related to operating a PEO. The Employee Retention Tax Credit (ERTC), small business rights to tax credits and tax liability reform. 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.

Reported lobbying issue

Labor Issues/Antitrust/Workplace: Educate Members of Congress on professional employee organizations (PEOs); advocate for PEOs to continue to provide human resource benefits to small- and medium-sized businesses. Taxation/Internal Revenue Code: Educate Members of Congress to clarify compliance regarding research and development tax credits and about 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.

Reported lobbying issue

Taxation/Internal Revenue Code: Proposals clarifying the status of professional employer organizations. PEO provisions in tax reform proposals. Title IV, Division B, Section 206 of P.L. 113-295. Proposals relatedto MEPs. CPEO certification and improvements. Issues related to payroll tax credits and deferrals, including the Employee Retention Tax Credit enacted by H.R. 748, CARES Act(116th Congress). H.R.7024, Tax Relief for American Families and Workers Act of 2024 (118th Congress) Technical Corrections to the SECURE 2.0 Act of 2022. 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. H.R. 1, To provide for reconciliation pursuant to title II of H. Con. Res. 14, provisions pertaining to PEOs.

Reported lobbying issue

Taxation/Internal Revenue Code: Title IV, Division B, Section 206 of P.L. 113-295. CPEO certifications and improvements. Issues related to payroll tax credits and deferrals, including the Employee Retention Credit enacted by H.R. 748, CARES Act (116th Congress). PEO provisions in tax reform proposals. Technical Corrections to the SECURE 2.0 Act of 2022. 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. H.R. 1, To provide for reconciliation pursuant to title II of H. Con. Res. 14, provisions pertaining to PEOs. H.R. 6722, Automatic IRA Act.

Reported lobbying issue

Taxation/Internal Revenue Code: Issues related to the Research and Development Tax Credit. Discussed efforts to reduce the employee retention tax credit (ERTC) payroll processing backlog. -H.R. 3223 Labor Issues/Antitrust/Workplace: Educate Members of Congress on professional employee organizations (PEOs); advocate for PEOs to continue to provide human resource benefits to small- and medium-size business. Health Issues: General educational discussions on employer-sponsored health insurance and employee access to health insurance through employment.

Reported lobbying issue

Labor Issues/Antitrust/Workplace: Issues related to operating a PEO. Retirement: Issues related to operating a PEO. Taxation/Internal Revenue Code: Issues related to operating a PEO. The Employee Retention Tax Credit (ERTC), small business rights to tax credits and tax liability reform. H.R.1/PL 119-21 - One Big Beautiful Bill Act. 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.

Reported lobbying issue

Labor Issues/Antitrust/Workplace: Educate Members of Congress on professional employee organizations (PEOs); advocate for PEOs to continue to provide human resource benefits to small- and medium-sized businesses. Taxation/Internal Revenue Code: Educate Members of Congress to clarify compliance regarding research and development tax credits and about 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.