Congressman Tierney believes that we must revise our tax code to provide more relief to America’s working families. He supports the progressive nature of our income tax system. However, he believes that the current system has become littered with special tax preferences that serve to unfairly reduce the tax liability that some corporations and the very wealthy owe the federal government, diminish its progressivity, and increase its complexity. Accordingly, Congressman Tierney continues to work with others in Congress to promote tax code reforms that will create a system that is simple, fair, equitable, and responsible toward future generations.

Specifically, Congressman Tierney has co-authored legislation to prevent employers from improperly classifying a worker as an independent contractor. When misclassified as independent contractors, workers are excluded from certain benefits and protections such as overtime pay, worker's compensation, or employer-provided health insurance. This unlawful practice also results in billions in lost revenue to the government. In fact, a recent study estimated that, between 1996 and 2004, $34.7 billion of federal tax revenue went uncollected because of employee misclassification.