To amend the Internal Revenue Code of 1986 to simplify the application of employment taxes in the case of domestic services.

Amends the Internal Revenue Code to adjust the threshold (from $50 a quarter to $300 a year) for paying and withholding social security taxes on wages paid for domestic service in a private home. Sets forth rules for filing returns with respect to domestic service employment taxes and requires such returns to be made on a calendar year basis. Subjects such taxes to estimated tax...