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Diana Runner
I in 1994, Congress enacted the General Agreement on Tariffs and Trade (GATT) of 1994 (P.L. 103-465), which requires each State to establish a system for withholding Federal income tax from unemployment insurance benefits, so that withholding can occur at the option of a claimant. This provision will be effective for benefit payments made after December 31, 1996. Congress also enacted the Social Security Independence and Program Improvements Act of 1994 (P.L. 103-296), which gives the States the option of excluding from coverage services performed by aliens who are admitted to the United States under a "q" visa. The "q" visa received its name because it is issued under subparagraph (Q) of Section 101 (a)(15) of the Immigration and Nationality Act. Aliens are issued temporary "q" visas for a period not to exceed 15 months so that they may come to the United States to participate in an international cultural exchange program approved by the U.S. Attorney General. These aliens are to be employed under the same wage terms and working conditions as are domestic workers.
Also enacted was the Social Security Domestic Employment Reform Act of 1994 (P.L. 103-387), which authorizes the U.S. Secretary of the Treasury to enter into agreements with States to collect State unemployment taxes from employers of domestic workers by allowing individuals to report wages paid to these workers on Form 1040 of their Federal income tax returns. States are not required to enter into such agreements, however.
This excerpt is from an article published in the January 1995 issue of the Monthly Labor Review. The full text of the article is available in Adobe Acrobat's Portable Document Format (PDF). See How to view a PDF file for more information.
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