118th Congress Taxation
H.R. 45: Small Business Tax Fairness and Compliance Simplification Act
Introduced
- Introduced (completed)
- Passed House (not reached)
- Passed Senate (not reached)
- To the President (not reached)
- Became law (not reached)
Summary
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.
Read the full summary
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.
Written by the Congressional Research Service, Library of Congress.
Roll calls
No roll call votes have been held on this bill.
Amendments
No amendments were offered to this bill.
Cosponsors
- Suzan DelBene D-WAOriginal
- Tim Burchett R-TN
- John Carter R-TX
- John Moolenaar R-MI
- Jimmy Panetta D-CA
- Henry Cuellar D-TX
- David Schweikert R-AZ
- Lisa McClain R-MI
- Seth Moulton D-MA
- Terri Sewell D-AL
- Linda Sánchez D-CA
- Dean Phillips D-MN
- William Keating D-MA
- Hillary Scholten D-MI
- Mike Kelly R-PA
- David Kustoff R-TN
- Carol Miller R-WV
- Jerrold Nadler D-NY
- C. Ruppersberger D-MD
- Claudia Tenney R-NY
- David Trone D-MD
- Nicole Malliotakis R-NY
- Bill Pascrell D-NJ
- Christopher Smith R-NJ
- Danny Davis D-IL
- Glenn Ivey D-MD
- Robin Kelly D-IL
- David Rouzer R-NC
- Jamie Raskin D-MD
- Randy Feenstra R-IA
- Diana Harshbarger R-TN
- Derek Kilmer D-WA
- Dwight Evans D-PA
- Steve Cohen D-TN
- Garret Graves R-LA
- Blaine Luetkemeyer R-MO
- Bradley Schneider D-IL
- Jeff Duncan R-SC
- Jill Tokuda D-HI
- Ed Case D-HI
- Charles (Chuck) Edwards R-NC
- Josh Harder D-CA
- Jason Crow D-CO
- A. Ferguson R-GA
- Eric Sorensen D-IL
- Jahana Hayes D-CT
- Lucy McBath D-GA
- Daniel Kildee D-MI
- James Clyburn D-SC
- Jennifer McClellan D-VA
Who scored on this bill
- 1Darin LaHood SponsorDrew cross-party cosponsors, introduced, reached a cosponsor milestone4 events+18
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Introductions and cosponsorships count toward weekly caps and show no points.
Other bills by Darin LaHood
History
- Introduced in the House by Darin LaHood.
Show the full action history (2 actions)
- Introduced in House
- Referred to the House Committee on Ways and Means.