HR 4684
110th CONGRESS
1st Session
H. R. 4684
To amend the Internal Revenue Code of 1986 to waive the employee
portion of Social Security taxes imposed on individuals who have been
diagnosed as having cancer or a terminal disease.
IN THE HOUSE OF REPRESENTATIVES
December 13, 2007
Mr. PAUL 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 waive the employee
portion of Social Security taxes imposed on individuals who have been
diagnosed as having cancer or a terminal disease.
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 `Cancer and Terminal Illness Patient Health
Care Act of 2007'.
SEC. 2. WAIVER OF EMPLOYEE PORTION OF SOCIAL SECURITY TAXES ON INDIVIDUALS
DIAGNOSED AS HAVING CANCER OR A TERMINAL DISEASE.
(a) Employees- Section 3101 of the Internal Revenue Code of 1986 (relating
to tax on employees) is amended by adding at the end the following new
subsection:
`(d) Exception for Employees With Cancer or Terminal Disease- No tax shall
be imposed by this section on wages paid to an individual for any period
for whom a certification by a physician (as defined in section 1861(r)(1)
of the Social Security Act (42 U.S.C. 1395x(r)(1)) is in effect stating
that--
`(1) the individual has a terminal disease,
`(2) the individual has cancer and whether or not such cancer is in
remission, or
`(3) the individual is the primary caregiver for a spouse, parent, or
child with a terminal disease or cancer (whether or not such cancer
is in remission).
The preceding sentence shall apply in the case of a certification that
an individual's cancer is in remission only during the period that the
individual certifies to the employer that the individual is incurring
significant costs (not reimbursed by insurance or otherwise) by reason
of such cancer.'.
(b) Comparable Treatment for Self-Employed Individuals- Section 1401 of
such Code is amended by adding at the end the following new subsection:
`(d) Reduction in Tax for Self-Employed Individuals With Cancer or Terminal
Disease-
`(1) IN GENERAL- Each of the rates of tax under subsections (a) and
(b) shall be reduced by 50 percent in the case of an individual for
whom a certification by a physician (as defined in section 1861(r)(1)
of the Social Security Act (42 U.S.C. 1395x(r)(1)) is in effect throughout
the taxable year stating that--
`(A) the individual has a terminal disease,
`(B) the individual has cancer and whether or not such cancer is in
remission, or
`(C) the individual is the primary caregiver for a spouse, parent,
or child with a terminal disease or cancer (whether or not such cancer
is in remission).
The preceding sentence shall apply in the case of a certification that
an individual's cancer is in remission only during the period that the
individual is incurring significant costs (not reimbursed by insurance
or otherwise) by reason of such cancer.
`(2) SPECIAL RULE WHERE CERTIFICATE IN EFFECT FOR ONLY PORTION OF YEAR-
If the certification referred to in paragraph (1) is in effect for only
a portion of the taxable year, paragraph (1) shall be applied by substituting
for `50 percent' the number of percentage points which bears the same
ratio to 50 as such portion bears to the entire taxable year.'.
(c) Effective Date- The amendments made by this section shall apply to
periods after the date of the enactment of this Act.
(d) No Impact on Social Security Trust Fund Deposits or Benefits- Nothing
in the amendments made by this section shall be construed to affect the
amount of deposits into any trust fund under the Social Security Act or
the amount of benefits payable under such Act.
END
