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United States · Bill · HR

H.R. 45 (118th)

Small Business Tax Fairness and Compliance Simplification Act

referredUnited States· United States Congress· EN

Introduced

9 January 2023

Last action

9 January 2023 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. LaHood, Darin [R-IL-16], Rep. DelBene, Suzan K. [D-WA-1], Rep. Burchett, Tim [R-TN-2], Rep. Carter, John R. [R-TX-31], Rep. Moolenaar, John R. [R-MI-2], Rep. Panetta, Jimmy [D-CA-19], Rep. Cuellar, Henry [D-TX-28], Rep. Schweikert, David [R-AZ-1], Lisa McClain, Rep. Moulton, Seth [D-MA-6], Rep. Sewell, Terri A. [D-AL-7], Rep. Sánchez, Linda T. [D-CA-38], Rep. Phillips, Dean [D-MN-3], Rep. Keating, William R. [D-MA-9], Rep. Scholten, Hillary J. [D-MI-3], Rep. Kelly, Mike [R-PA-16], Rep. Ruppersberger, C. A. Dutch [D-MD-2], Rep. Kustoff, David [R-TN-8], Rep. Trone, David J. [D-MD-6], Rep. Miller, Carol D. [R-WV-1], Rep. Nadler, Jerrold [D-NY-12], Rep. Tenney, Claudia [R-NY-24], Rep. Malliotakis, Nicole [R-NY-11], Rep. Pascrell, Bill, Jr. [D-NJ-9], Rep. Smith, Christopher H. [R-NJ-4], Rep. Davis, Danny K. [D-IL-7], Rep. Ivey, Glenn [D-MD-4], Rep. Rouzer, David [R-NC-7], Rep. Raskin, Jamie [D-MD-8], Rep. Kelly, Robin L. [D-IL-2], Rep. Feenstra, Randy [R-IA-4], Rep. Kilmer, Derek [D-WA-6], Rep. Harshbarger, Diana [R-TN-1], Rep. Evans, Dwight [D-PA-3], Rep. Cohen, Steve [D-TN-9], Rep. Graves, Garret [R-LA-6], Rep. Luetkemeyer, Blaine [R-MO-3], Rep. Schneider, Bradley Scott [D-IL-10], Rep. Duncan, Jeff [R-SC-3], Rep. Tokuda, Jill N. [D-HI-2], Rep. Case, Ed [D-HI-1], Rep. Edwards, Chuck [R-NC-11], Rep. Harder, Josh [D-CA-9], Rep. Ferguson, A. Drew, IV [R-GA-3], Rep. Crow, Jason [D-CO-6], Rep. Sorensen, Eric [D-IL-17], Rep. Hayes, Jahana [D-CT-5], Rep. McBath, Lucy [D-GA-6]

Subjects

Taxation

Source updated

5 December 2025

Taxation

Official sourceDownload fileView documentsShare

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.

This text is taken from the official record. PoliticalRepo does not editorialize.

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

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Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 9 January 2023

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  • Introduced in House (PDF)

    Introduced in House · EN · 9 January 2023

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 9 January 2023

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Sponsors

Showing 48 of 52 sponsors and actors.

Related records

Sources

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