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To amend the Internal Revenue Code of 1986 to require payroll tax withholding on independent contractors of certain large businesses.
Summary
This bill requires large businesses to withhold payroll taxes on payments to independent contractors. The law applies to businesses with at least $100 million in annual gross receipts that contract with at least 10,000 independent contractors to provide services. For these businesses, payments to independent contractors are treated as wages for tax purposes, and the payroll tax rates are doubled compared to standard rates. The payments also count toward Social Security earnings. The changes take effect for payments made after December 31, 2026.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
7 cosponsors
Money behind the sponsor
Top reported contributors to Bonnie Watson Coleman’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- BEIGENE $13,400
- PRINCETON UNIVERSITY $11,150
- WINNING STRATEGIES WASHINGTON $8,600
- NEW JERSEY DEPT. OF HEALTH $7,600
- GHO VENTURES, LLC $7,600
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Bonnie Watson Coleman → · Outside spending →
Actions (2)
- Jun 2, 2026 Referred to the House Committee on Ways and Means. · house
- Jun 2, 2026 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
IN THE HOUSE OF REPRESENTATIVES
June 2, 2026
Mrs. Watson Coleman (for herself, Ms. Lee of Pennsylvania, Mrs. McIver, Mrs. Hayes, Ms. Tlaib, Ms. Adams, Ms. Omar, and Mrs. Ramirez) 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 require payroll tax withholding on independent contractors of certain large businesses.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “Gig Is Up Act”.
SEC. 2. PAYROLL TAX WITHHOLDING FOR CERTAIN INDEPENDENT CONTRACTORS.
(a) In General.—Subchapter C of chapter 21 of the Internal Revenue Code of 1986 is amended by redesignating section 3128 as section 3129 and by inserting after section 3127 the following new section:
“SEC. 3128. TREATMENT OF CERTAIN LARGE EMPLOYERS.
“(a) In General.—In the case of a person who has at least $100,000,000 in gross receipts for a calendar year, and with whom at least 10,000 individuals contract to provide services other than as an employee during the calendar year—
“(1) any remuneration paid by such person to any such individual with respect to such services (and any payment made by such person to any such individual in settlement of a transaction for the provision of such services) shall be treated in the same manner as wages with respect to employment of such individual for purposes of subchapter B and chapter 2, and
“(2) section 3111 shall be applied—
“(A) by multiplying by 2 the rate in effect under subsection (a) thereof, and
“(B) by multiplying by 2 the rate in effect under subsection (b) thereof.
“(b) Aggregation Rules.—All persons treated as a single employer under subsections (a) and (b) of section 52 shall be treated as a single employer for purposes of this section.”.
(b) Self-Employment Earnings for Purposes of Social Security.— Section 211(a) of the Social Security Act (42 U.S.C. 411) is amended by striking “and” at the end of paragraph (15), by striking the period at the end of paragraph (16) and inserting “; and”, and by inserting after paragraph (16) the following new paragraph:
“(17) There shall be included amounts treated as wages under section 3128 and an amount equal to \1/2\ of the tax imposed under section 3111 pursuant to the substituted rates specified in subparagraphs (A) and (B) of section 3128(a)(2).”.
(c) Clerical Amendment.—The table of sections for subchapter C of chapter 21 of such Code is amended by striking the item relating to section 3128 and inserting the following new items:
“Sec. 3128. Treatment of certain large employers. “Sec. 3129. Short title.”.
(d) Effective Date.—The amendment made by this section shall apply to remuneration and other payments made after December 31, 2026. <all>
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