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.

This bill amends the Internal Revenue Code to establish procedures for attributing payroll tax errors to third-party payors (such as payroll processors and professional employer organizations). The bill limits third-party payors' liability for employer certification errors to only those errors they knew or should have known about, while placing primary responsibility on employers for errors they made. It also prohibits the IRS from delaying processing of payroll tax credits or auditing employers solely because a third-party payor filed an erroneous return based on the employer's certification.

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