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, and for other purposes.

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, and for other purposes. | JustPolicyThe purpose of this legislation is to clarify the responsibilities and liabilities of third-party payors of payroll taxes when errors occur. It aims to establish clear procedures for how these errors should be attributed, ensuring that both employers and third-party payors understand their obligations and protections under the law. Key provisions of the legislation include the following: 1. Third-party payors can rely on certifications from employers when handling payroll tax requirements, unless they are aware of an error in that certification. 2.