119th Congress · introduced in the House · May 6, 2025
To amend the Internal Revenue Code of 1986 to establish procedures relating to the attribution of errors in the case of third party payors of payroll taxes, and for other purposes.
Official title from Congress.gov
Latest action (May 6, 2025): Referred to the House Committee on Ways and Means.
View on Congress.govPolicy area: Taxation
No official summary has been published for this bill.
Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Actions from Congress.gov, newest first.
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 24, 2026.
25 citations.
TRINET USA, INC. · lobbying firm or registrant: INVARIANT LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
Educate Members of Congress to clarify compliance regarding research and development tax credits and about H.R. 3223, to amend the Internal Revenue Code of 1986 to establish procedures relating to the attribution of errors in the case of third-party payors of payroll taxes, a…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSN OF PROFESSIONAL EMPLOYER ORGANIZATIONS · lobbying firm or registrant: DAVIS & HARMAN LLP
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$10,000
Paid to lobbying firm
…in tax reform proposals. Issues related to Form 5500. Issues related to state-run automatic-IRA programs. Technical Corrections to the SECURE 2.0 Act of 2022. H.R. 3223, To amend the Internal Revenue Code of 1986 to establish procedures relating to the attribution of errors in the case of third party payors of payroll taxes, a…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSN OF PROFESSIONAL EMPLOYER ORGANIZATIONS · lobbying firm or registrant: DAVIS & HARMAN LLP
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Retirement
$10,000
Paid to lobbying firm
…in tax reform proposals. Issues related to Form 5500. Issues related to state-run automatic-IRA programs. Technical Corrections to the SECURE 2.0 Act of 2022. H.R. 3223, To amend the Internal Revenue Code of 1986 to establish procedures relating to the attribution of errors in the case of third party payors of payroll taxes, a…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS · lobbying firm or registrant: MEHLMAN CONSULTING, INC.
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$60,000
Paid to lobbying firm
Issues related to operating a PEO. The Employee Retention Tax Credit (ERTC), small business rights to tax credits and tax liability reform. H.R. 3223 - To amend the Internal Revenue Code of 1986 to establish procedures relating to the attribution of errors in the case of third party payors of payroll taxes,…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
INSPERITY SERVICES, L.P. · lobbying firm or registrant: BROWNSTEIN HYATT FARBER SCHRECK, LLP
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 17, 2026 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
P.L. 119-21 (H.R. 1): One Big Beautiful Bill implementation Professional employer organizations Employee Retention Credit H.R.3223 - To amend the Internal Revenue Code of 1986 to establish procedures relating to the attribution of errors in the case of third party payors of payroll taxes,…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS · lobbying firm or registrant: NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 14, 2026 · issue area: Taxation/Internal Revenue Code
$180,000
Spent on own lobbying
H.R. 3223 - To amend the Internal Revenue Code regarding attribution of errors for third-party payroll tax filers. NAPEO supports this legislation to ensure payroll tax…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS · lobbying firm or registrant: MEHLMAN CONSULTING, INC.
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$60,000
Paid to lobbying firm
Issues related to operating a PEO. The Employee Retention Tax Credit (ERTC), small business rights to tax credits and tax liability reform. H.R. 3223 - To amend the Internal Revenue Code of 1986 to establish procedures relating to the attribution of errors in the case of third party payors of payroll taxes,…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
INSPERITY SERVICES, L.P. · lobbying firm or registrant: BROWNSTEIN HYATT FARBER SCHRECK, LLP
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 17, 2026 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
P.L. 119-21 (H.R. 1): One Big Beautiful Bill implementation Professional employer organizations Employee Retention Credit H.R.3223 - To amend the Internal Revenue Code of 1986 to establish procedures relating to the attribution of errors in the case of third party payors of payroll taxes,…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
TRINET USA, INC. · lobbying firm or registrant: INVARIANT LLC
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 16, 2026 · issue area: Taxation/Internal Revenue Code
$60,000
Paid to lobbying firm
Educate Members of Congress to clarify compliance regarding research and development tax credits and about H.R. 3223, to amend the Internal Revenue Code of 1986 to establish procedures relating to the attribution of errors in the case of third-party payors of payroll taxes, a…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS · lobbying firm or registrant: NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 13, 2026 · issue area: Taxation/Internal Revenue Code
$190,000
Spent on own lobbying
H.R. 3223 - To amend the Internal Revenue Code regarding attribution of errors for third-party payroll tax filers. NAPEO supports this legislation to ensure payroll tax…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
TRINET USA, INC. · lobbying firm or registrant: INVARIANT LLC
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$60,000
Paid to lobbying firm
Educate Members of Congress to clarify compliance regarding research and development tax credits and about H.R. 3223, to amend the Internal Revenue Code of 1986 to establish procedures relating to the attribution of errors in the case of third party payors of payroll taxes, a…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS · lobbying firm or registrant: MEHLMAN CONSULTING, INC.
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 17, 2026 · issue area: Taxation/Internal Revenue Code
$60,000
Paid to lobbying firm
Issues related to operating a PEO. The Employee Retention Tax Credit (ERTC), small business rights to tax credits and tax liability reform. H.R. 3223 - To amend the Internal Revenue Code of 1986 to establish procedures relating to the attribution of errors in the case of third party payors of payroll taxes,…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS · lobbying firm or registrant: NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 15, 2026 · issue area: Taxation/Internal Revenue Code
$180,000
Spent on own lobbying
H.R. 3223 - To amend the Internal Revenue Code regarding attribution of errors for third-party payroll tax filers. NAPEO supports this legislation to ensure payroll tax…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
TRINET GROUP INC. · lobbying firm or registrant: TRINET GROUP INC.
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · amended · posted Mar 31, 2026 · issue area: Taxation/Internal Revenue Code
$175,000
Spent on own lobbying
Issues related to the Research and Development Tax Credit. Discussed efforts to reduce the employee retention tax credit (ERTC) payroll processing backlog. - H.R. 3223
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS · lobbying firm or registrant: MEHLMAN CONSULTING, INC.
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Taxation/Internal Revenue Code
$60,000
Paid to lobbying firm
Issues related to operating a PEO. The Employee Retention Tax Credit (ERTC), small business rights to tax credits and tax liability reform. H.R. 3223 - To amend the Internal Revenue Code of 1986 to establish procedures relating to the attribution of errors in the case of third party payors of payroll taxes,…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
TRINET GROUP INC. · lobbying firm or registrant: TRINET GROUP INC.
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Taxation/Internal Revenue Code
$220,000
Spent on own lobbying
Issues related to the Research and Development Tax Credit. Discussed efforts to reduce the employee retention tax credit (ERTC) payroll processing backlog. -H.R. 3223
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
TRINET USA, INC. · lobbying firm or registrant: INVARIANT LLC
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 17, 2026 · issue area: Taxation/Internal Revenue Code
$60,000
Paid to lobbying firm
Educate Members of Congress to clarify compliance regarding research and development tax credits and about H.R. 3223, to amend the Internal Revenue Code of 1986 to establish procedures relating to the attribution of errors in the case of third party payors of payroll taxes, a…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS · lobbying firm or registrant: NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 15, 2026 · issue area: Taxation/Internal Revenue Code
$220,000
Spent on own lobbying
HR 3223 - To amend the Internal Revenue Code of 1986 to establish procedures relating to the attribution of errors in the case of third party payors of payroll taxes,…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS · lobbying firm or registrant: NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Jan 15, 2026 · issue area: Taxation/Internal Revenue Code
$180,000
Spent on own lobbying
HR 3223 - To amend the Internal Revenue Code of 1986 to establish procedures relating to the attribution of errors in the case of third party payors of payroll taxes,…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
TRINET GROUP INC. · lobbying firm or registrant: TRINET GROUP INC.
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 20, 2025 · issue area: Taxation/Internal Revenue Code
$220,000
Spent on own lobbying
Issues related to the Research and Development Tax Credit. Discussed efforts to reduce the employee retention tax credit (ERTC) payroll processing backlog. -H.R. 3223
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS · lobbying firm or registrant: MEHLMAN CONSULTING, INC.
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 17, 2025 · issue area: Taxation/Internal Revenue Code
$60,000
Paid to lobbying firm
…g a PEO. The Employee Retention Tax Credit (ERTC), small business rights to tax credits and tax liability reform. H.R.1/PL 119-21 - One Big Beautiful Bill Act. H.R. 3223 - To amend the Internal Revenue Code of 1986 to establish procedures relating to the attribution of errors in the case of third party payors of payroll taxes,…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
TRINET USA, INC. · lobbying firm or registrant: INVARIANT LLC
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 16, 2025 · issue area: Taxation/Internal Revenue Code
$60,000
Paid to lobbying firm
Educate Members of Congress to clarify compliance regarding research and development tax credits and about H.R. 3223, to amend the Internal Revenue Code of 1986 to establish procedures relating to the attribution of errors in the case of third party payors of payroll taxes, a…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS · lobbying firm or registrant: NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 24, 2025 · issue area: Taxation/Internal Revenue Code
$180,000
Spent on own lobbying
HR 3223 - To amend the Internal Revenue Code of 1986 to establish procedures relating to the attribution of errors in the case of third party payors of payroll taxes,…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
TRINET GROUP INC. · lobbying firm or registrant: TRINET GROUP INC.
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 21, 2025 · issue area: Taxation/Internal Revenue Code
$220,000
Spent on own lobbying
…s related to the Research and Development Tax Credit. Discussed efforts to reduce the employee retention tax credit (ERTC) payroll processing backlog. -H.R. 1 -H.R. 3223
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF PROFESSIONAL EMPLOYER ORGANIZATIONS · lobbying firm or registrant: MEHLMAN CONSULTING, INC.
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 21, 2025 · issue area: Taxation/Internal Revenue Code
$60,000
Paid to lobbying firm
…o operating a PEO. The Employee Retention Tax Credit (ERTC), small business rights to tax credits and tax liability reform. H.R.1 - One Big Beautiful Bill Act. H.R. 3223 - To amend the Internal Revenue Code of 1986 to establish procedures relating to the attribution of errors in the case of third party payors of payroll taxes,…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing