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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.
Key claim: HR3223 would amend the Internal Revenue Code to establish procedures for attributing errors when third-party payors handle payroll taxes.
Abstract
(HR3223 · 119th Congress) Latest action (2025-05-06): Referred to the House Committee on Ways and Means.
Why this matters
Third-party payroll payors (PEOs, payroll agents, reporting agents) handle deposits and filings for large numbers of employers, and current law can leave ambiguity over which party bears liability when errors occur. Establishing statutory attribution procedures would clarify who pays penalties or owes corrections — shifting administrative risk between employers, third-party payors, and the IRS — without changing underlying payroll tax rates.