Small Business Tax Fairness and Compliance Simplification Act

Summary

Small Business Tax Fairness and Compliance Simplification Act This bill expands the tax credit for a portion of the employer-paid Social Security taxes for employee cash tips to include beauty service establishments. (Under current law, the credit is limited to tips received for providing, serving, or delivering food or beverages.) The credit applies to tips received in connection with providing beauty services to a customer or client if tipping employees who provide the service is customary. Beauty services include barbering and hair care, nail care, esthetics, and body and spa treatments. The bill also (1) establishes an employer tip reporting safe harbor for beauty service establishments, and (2) specifies reporting requirements for income received from renting space to individuals who provide beauty services. The employer tip reporting safe harbor for beauty service establishments provides an exemption from certain Internal Revenue Service tip examinations for employers who meet certain requirements for educational programs, reporting procedures, compliance with tax law, and recordkeeping.

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Timeline

1. 9 January 2023

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 9 January 2023

   Introduced

   Introduced in House

   Source: IntroReferral

3. 9 January 2023

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 9 January 2023 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 9 January 2023

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 9 January 2023

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 9 January 2023

  Open at official source

Sponsors

• Darin LaHood · R · Sponsor
• Rep. DelBene, Suzan K. [D-WA-1] · D · Sponsor
• Tim Burchett · R · Cosponsor
• John Carter · R · Cosponsor
• John Moolenaar · R · Cosponsor
• Rep. Panetta, Jimmy [D-CA-19] · D · Cosponsor
• Henry Cuellar · D · Cosponsor
• David Schweikert · R · Cosponsor
• Lisa McClain · R · Cosponsor
• Seth Moulton · D · Cosponsor
• Rep. Sewell, Terri A. [D-AL-7] · D · Cosponsor
• Linda Sánchez · D · Cosponsor
• Dean Phillips · D · Cosponsor
• Rep. Keating, William R. [D-MA-9] · D · Cosponsor
• Hillary Scholten · D · Cosponsor
• Rep. Kelly, Mike [R-PA-16] · R · Cosponsor
• C. Ruppersberger · D · Cosponsor
• Rep. Kustoff, David [R-TN-8] · R · Cosponsor
• David Trone · D · Cosponsor
• Rep. Miller, Carol D. [R-WV-1] · R · Cosponsor
• Rep. Nadler, Jerrold [D-NY-12] · D · Cosponsor
• Rep. Tenney, Claudia [R-NY-24] · R · Cosponsor
• Rep. Malliotakis, Nicole [R-NY-11] · R · Cosponsor
• Bill Pascrell · D · Cosponsor
• Christopher Smith · R · Cosponsor
• Rep. Davis, Danny K. [D-IL-7] · D · Cosponsor
• Glenn Ivey · D · Cosponsor
• David Rouzer · R · Cosponsor
• Rep. Raskin, Jamie [D-MD-8] · D · Cosponsor
• Robin Kelly · D · Cosponsor
• Rep. Feenstra, Randy [R-IA-4] · R · Cosponsor
• Derek Kilmer · D · Cosponsor
• Rep. Harshbarger, Diana [R-TN-1] · R · Cosponsor
• Dwight Evans · D · Cosponsor
• Rep. Cohen, Steve [D-TN-9] · D · Cosponsor
• Garret Graves · R · Cosponsor
• Blaine Luetkemeyer · R · Cosponsor
• Bradley Schneider · D · Cosponsor
• Jeff Duncan · R · Cosponsor
• Jill Tokuda · D · Cosponsor
• Ed Case · D · Cosponsor
• Chuck Edwards · R · Cosponsor
• Josh Harder · D · Cosponsor
• A. Ferguson · R · Cosponsor
• Rep. Crow, Jason [D-CO-6] · D · Cosponsor
• Eric Sorensen · D · Cosponsor
• Jahana Hayes · D · Cosponsor
• Rep. McBath, Lucy [D-GA-6] · D · Cosponsor

Showing 48 of 52 sponsors and actors.

Related records

• related to ← Small Business Tax Fairness and Compliance Simplification Act
• related to ← Small Business Tax Fairness and Compliance Simplification Act