Small Business Tax Equalization and Compliance Act of 2011

Summary

Small Business Tax Equalization and Compliance Act of 2011 - 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 Senate (text)

  Introduced in Senate · EN · 12 May 2011

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• Introduced in Senate (PDF)

  Introduced in Senate · EN · 12 May 2011

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 12 May 2011

  Open at official source

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