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United States · Bill · HR

H.R. 1345 (109th)

Cosmetology Tax Fairness and Compliance Act of 2005

referredUnited States· United States Congress· EN

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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Documents

3 official files

Introduced in House (text)

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