H.R. 9114119th CongressIn committeeLatest action Jun 2, 2026Decoded by AI · checked against the record
The plain-language version leads. The official text is always the reference.
HR 9114 requires companies with $100M+ revenue and 10,000+ contractors to withhold payroll taxes and pay double employer Social Security and Medicare taxes.
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HR 9114 requires large companies earning at least $100 million per year and using at least 10,000 independent contractors to withhold payroll taxes from contractor payments, the same way they do for regular employees. It also doubles the employer share of Social Security and Medicare taxes those companies must pay for each contractor.
The bill targets large gig economy platforms such as rideshare, delivery, and freelance marketplace companies that rely heavily on independent contractors. Independent contractors working for those companies would have taxes withheld automatically from their payments rather than paying estimated taxes on their own.
Supporters say the bill closes a gap where large companies using gig workers pay less in taxes than companies with traditional employees and helps workers build Social Security benefits. Critics argue it raises costs for companies and could reduce opportunities or earnings for gig workers.
Qualifying companies would face higher tax costs because the employer share of Social Security and Medicare taxes would be doubled for each contractor. Companies would also take on new payroll withholding and paperwork requirements they do not currently have for contractors.
AI-drafted summary. Verify it against the official text before you act on it. Read the official bill on Congress.gov
Right now: a House committee is reviewing it. If the Senate changes it, it goes back to the House before reaching the President.
Latest action: — Referred to the House Committee on Ways and Means.