Gig Is Up Act
To amend the Internal Revenue Code of 1986 to require payroll tax withholding on independent contractors of certain large businesses.
The Gig Is Up Act proposes changes to the Internal Revenue Code to mandate that certain large businesses withhold payroll taxes for their independent contractors. This means that these businesses would be responsible for collecting and sending payroll taxes to the government on behalf of their independent contractors, similar to how they do for full-time employees. This change could affect large companies that use a significant number of independent contractors, potentially increasing their administrative burden and costs.
The bill specifically targets large businesses, which are defined as those with annual gross receipts over $1 million. Independent contractors who work for these companies would see their tax obligations handled by their employers, which could simplify their tax filing process. This change might also lead to more consistent tax collection across different types of workers within these companies.
HB9114 was introduced on June 2, 2026, and has been referred to the House Committee on Ways and Means. It is currently in the early stages of the legislative process, meaning it has not yet been debated or voted on by the full House. Key next steps will include committee review, possible amendments, and a vote by the full House before it can move to the Senate.
