United States · Bill · HR
H.R. 1345 (109th)
Cosmetology Tax Fairness and Compliance Act of 2005
Introduced
16 March 2005
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
5 December 2025
Summary
Cosmetology Tax Fairness and Compliance Act of 2005 - Amends the Internal Revenue Code to extend the tax credit for social security taxes paid for employee cash tips to employers of cosmetologists. Requires employers of cosmetologists to report income and tips of their cosmetologist employees and to provide income and tip information to self-employed cosmetologists to whom they pay more than $600 in the taxable year. Imposes similar reporting requirements upon individuals who rent chairs to cosmetologists. Requires such employers to provide their cosmetologist employees and self-employed cosmetologists with information on the tax and tip reporting obligations of employees and self-employed individuals.
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Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 16 March 2005
Introduced in House (PDF)
Introduced in House · EN · 16 March 2005
Introduced in House
summary · EN · 16 March 2005
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/109th-congress/house-bill/1345
- Open data entity: https://api.congress.gov/v3/bill/109/hr/1345