H.R. 1882House119th Congress (2025-2027)In Committee

Saving Gig Economy Taxpayers Act

AI-Generated Summary

Updated November 24, 2025 at 2:11 AM UTC

The Saving Gig Economy Taxpayers Act reinstates a reporting exemption for small‑scale payments processed by third‑party settlement organizations, like those used by gig‑economy platforms. Under the restored rule, these organizations only need to report payments when they total more than $20,000 and involve more than 200 transactions in a year. The bill also aligns backup‑withholding requirements with this exemption, ensuring that only larger, higher‑volume payments trigger reporting and withholding. The changes apply to tax years starting after 2024 and aim to reduce paperwork for low‑volume gig workers and their payment processors.

Key Provisions

Restores the “de minimis” exemption for third‑party settlement organizations (such as gig‑platform payment processors) so they only have to report payments if the total amount exceeds $20,000 and the number of transactions exceeds 200 in a year – the same rule that existed before the American Rescue Plan Act removed it.
Amends backup‑withholding rules to treat payments from these settlement organizations as reportable only when they meet the same $20,000/200‑transaction thresholds, with a carve‑out that if any payments were already reportable in the prior year, the exemption does not apply for the current year.
Sets the changes to take effect for tax years beginning after December 31, 2024.

Legislative Activity

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1 earlier action

HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

March 5, 2025

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HouseIntro Referral

Introduced in House

March 5, 2025

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

March 5, 2025

Floor Debate

1 member

What members said about H.R. 1882 on the floor

1 Republican

Rep. Monica De La CruzR-TX-15 · May 6, 2025

Under clause 7 of rule XII, sponsors were added to public bills and resolutions, as follows: H.R. 116: Ms. Boebert. H.R. 151: Ms. Van Duyne. H.R. 255: Mr. Gill of Texas, Mr. Self, and Ms. Crockett.…

Under clause 7 of rule XII, sponsors were added to public bills and resolutions, as follows:

H.R. 116: Ms. Boebert.

H.R. 151: Ms. Van Duyne.

H.R. 255: Mr. Gill of Texas, Mr. Self, and Ms. Crockett.

H.R. 404: Mr. Wied.

H.R. 429: Mr. Suozzi.

H.R. 479: Ms. Boebert.

H.R. 556: Mr. Wied.

H.R. 574: Mr. Van Drew, Mrs. Miller-Meeks, Mr. Stauber, and

Mr. Fitzpatrick.

H.R. 628: Ms. Davids of Kansas.

H.R. 659: Mr. Soto, Mrs. Ramirez, and Mr. Garcia of

California.

H.R. 740: Ms. Malliotakis and Mr. Kustoff.

H.R. 802: Ms. Bonamici.

H.R. 833: Mr. Hamadeh of Arizona, Mr. Moran, Mr. Barr, and

Mr. Burlison.

H.R. 842: Mr. Kiley of California and Ms. Stansbury.

H.R. 909: Mr. Subramanyam and Ms. Schakowsky.

H.R. 914: Ms. McDonald Rivet.

H.R. 942: Mr. Bresnahan and Ms. Davids of Kansas.

H.R. 956: Mr. Biggs of Arizona.

H.R. 1004: Ms. Elfreth and Ms. Kelly of Illinois.

H.R. 1024: Mr. Moran.

H.R. 1041: Mr. Ezell, Mr. Hurd of Colorado, Mr. Cline, and

Ms. De La Cruz.

H.R. 1086: Mrs. Miller-Meeks.

H.R. 1106: Mr. Himes.

H.R. 1151: Mr. Rose.

H.R. 1181: Ms. Fedorchak.

H.R. 1232: Mr. James and Mr. Pfluger.

H.R. 1241: Ms. Boebert.

H.R. 1262: Mrs. Hinson and Mr. Garamendi.

H.R. 1286: Mrs. Fischbach.

H.R. 1329: Mr. Burchett and Mr. McCaul.

H.R. 1330: Mr. Suozzi.

H.R. 1357: Mr. Morelle.

H.R. 1378: Mr. Rogers of Kentucky and Mr. Garbarino.

H.R. 1400: Ms. Perez.

H.R. 1415: Mr. Schmidt and Mr. Weber of Texas.

H.R. 1505: Mr. Min.

H.R. 1509: Ms. Houlahan, Mr. Carbajal, Ms. Lee of Florida,

and Mr. Fry.

H.R. 1521: Mr. Harder of California.

H.R. 1539: Mr. Bilirakis.

H.R. 1636: Mr. Thompson of Mississippi.

H.R. 1659: Ms. Budzinski.

H.R. 1676: Mr. Haridopolos.

H.R. 1682: Mr. James.

H.R. 1695: Mr. Rutherford.

H.R. 1709: Mr. Nunn of Iowa.

H.R. 1775: Ms. Stansbury.

H.R. 1822: Mr. Owens.

H.R. 1868: Ms. Williams of Georgia.

H.R. 1882: Mr. Gill of Texas.

H.R. 1909: Mr. Wittman.

H.R. 1918: Ms. McBride.

H.R. 2028: Ms. Van Duyne and Ms. McBride.

H.R. 2033: Ms. Malliotakis.

H.R. 2109: Mr. Costa.

H.R. 2126: Mr. Brecheen and Mr. James.

H.R. 2145: Ms. Davids of Kansas.

H.R. 2160: Mr. Schmidt.

H.R. 2189: Mr. Fry.

H.R. 2199: Ms. McBride.

H.R. 2230: Ms. Malliotakis.

H.R. 2253: Mr. Frost.

H.R. 2290: Mr. Garamendi.

H.R. 2294: Ms. McBride.

H.R. 2311: Mr. Jackson of Illinois.

H.R. 2315: Ms. Boebert.

H.R. 2355: Mr. Mann.

H.R. 2395: Ms. Hageman.

H.R. 2514: Ms. Budzinski.

H.R. 2531: Mr. Larson of Connecticut and Ms. Stansbury.

H.R. 2536: Mr. Riley of New York.

H.R. 2538: Ms. Stansbury and Mr. Graves.

H.R. 2550: Mr. Clyburn.

H.R. 2599: Mr. Issa.

H.R. 2623: Mr. Wied.

H.R. 2687: Ms. Pelosi.

H.R. 2705: Mr. Collins and Ms. Boebert.

H.R. 2729: Mr. Stauber, Mr. Rose, Mrs. Radewagen, and Mr.

Peters.

H.R. 2736: Mrs. Sykes.

H.R. 2753: Ms. Chu, Mr. Johnson of Georgia, Ms. Goodlander,

Mr. Meeks, Mr. Courtney, Ms. Escobar, Ms. Dexter, and Mr.

Pocan.

H.R. 2761: Mr. Goldman of New York.

H.R. 2767: Ms. Norton.

H.R. 2781: Mr. Bishop.

H.R. 2788: Mr. Cohen.

H.R. 2841: Ms. Boebert.

H.R. 2904: Mrs. Cherfilus-McCormick.

H.R. 2941: Mr. Krishnamoorthi.

H.R. 2969: Mr. Cline.

H.R. 2979: Mr. Fitzpatrick.

H.R. 3033: Mr. Pfluger.

H.R. 3036: Mr. Takano.

H.R. 3043: Mr. McGuire.

H.R. 3048: Mr. Fitzpatrick.

H.R. 3098: Mr. Correa.

H.R. 3107: Mr. Bishop.

H.R. 3112: Ms. Perez, Mr. Peters, Mrs. Cherfilus-McCormick,

and Mr. Sherman.

H.R. 3128: Ms. Sewell.

H.R. 3131: Mr. Rogers of Kentucky.

H.R. 3142: Mr. Bacon.

H.R. 3177: Mr. Steube.

H.R. 3179: Ms. Van Duyne and Mr. Self.

H.R. 3195: Mr. Rogers of Alabama.

H.R. 3199: Ms. Omar, Ms. Meng, Mr. Boyle of Pennsylvania,

Mr. Mullin, and Mr. Sherman.

H.R. 3204: Mr. Neguse.

H.J. Res. 38: Mr. Steube.

H. Res. 155: Ms. Pingree.

H. Res. 166: Ms. Norton.

H. Res. 267: Mr. Davis of Illinois, Mr. Garcia of

California, Mr. Thompson of Mississippi, Ms. McClellan, Mr.

Bacon, Mr. Torres of New York, Mrs. Hayes, Ms. Ansari, Ms.

Tlaib, Ms. Stansbury, Mr. Johnson of Georgia, Ms. Titus, Mr.

Soto, and Mr. Fields.

H. Res. 364: Mr. Thompson of Pennsylvania, Ms. Malliotakis,

Mr. Fallon, and Mr. Kustoff.

H. Res. 380: Mr. Pocan, Mr. Thanedar, Ms. McCollum, and Ms.

Tokuda.

Bill Text

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Introduced in HouseIssued March 5, 2025

119th CONGRESS

1st Session

H. R. 1882

IN THE HOUSE OF REPRESENTATIVES

March 5, 2025

Mrs. Miller of West Virginia (for herself, Mr. Buchanan, Mr. Smith of Nebraska, Mr. Kelly of Pennsylvania, Mr. Schweikert, Mr. LaHood, Mr. Arrington, Mr. Estes, Mr. Smucker, Mr. Hern of Oklahoma, Mr. Murphy, Mr. Kustoff, Mr. Fitzpatrick, Mr. Steube, Ms. Tenney, Mrs. Fischbach, Mr. Moore of Utah, Ms. Van Duyne, Mr. Feenstra, Ms. Malliotakis, Mr. Carey, Mr. Yakym, Mr. Miller of Ohio, Mr. Bean of Florida, and Mr. Moran) 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 reinstate the exception for de minimis payments by third party settlement organizations with respect to returns relating to payments made in settlement of payment card and third party network transactions, as in effect prior to the enactment of the American Rescue Plan Act, and for other purposes.

Short title

This Act may be cited as the Saving Gig Economy Taxpayers Act.

Reinstatement of exception for de minimis payments as in effect prior to enactment of American Rescue Plan Act

(a)

In general

Section 6050W(e) of the Internal Revenue Code of 1986 is amended to read as follows:

(e)

Exception for de minimis payments by third party settlement organizations

A third party settlement organization shall be required to report any information under subsection (a) with respect to third party network transactions of any participating payee only if—

(1)

the amount which would otherwise be reported under subsection (a)(2) with respect to such transactions exceeds $20,000, and

(2)

the aggregate number of such transactions exceeds 200.

(b)

Effective date

The amendment made by this section shall take effect as if included in section 9674 of the American Rescue Plan Act.

Application of de minimis rule for third party network transactions to backup withholding

(a)

In general

Section 3406(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

(8)

Other reportable payments include payments in settlement of third party network transactions only where aggregate transactions exceed reporting threshold for the calendar year

(A)

In general

Any payment in settlement of a third party network transaction required to be shown on a return required under section 6050W which is made during any calendar year shall be treated as a reportable payment only if—

(i)

the aggregate number of transactions with respect to the participating payee during such calendar year exceeds the number of transactions specified in section 6050W(e)(2), and

(ii)

the aggregate amount of transactions with respect to the participating payee during such calendar year exceeds the dollar amount specified in section 6050W(e)(1) at the time of such payment.

(B)

Exception if third party network transactions made in prior year were reportable

Subparagraph (A) shall not apply with respect to payments to any participating payee during any calendar year if one or more payments in settlement of third party network transactions made by the payor to the participating payee during the preceding calendar year were reportable payments.

(b)

Effective date

The amendments made by this section shall apply to calendar years beginning after December 31, 2024.