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 clarifies liability for payroll tax errors when third-party payroll services (like professional employer organizations) rely on employer certifications. It allows these services to depend on employer-provided information unless they knew or should have known of an error. If an error is discovered, the employer bears full liability unless the third party had "constructive knowledge" of the error, in which case liability is shared based on the portion of the error the third party knew about. The bill also prevents the IRS from delaying payroll tax credits or auditing employers solely because a third party relied on an erroneous certification from that employer. It directly affects third-party payroll services and the businesses that use their services for tax filings.