Cosmetology Tax Fairness and Compliance Act of 2001 - Amends the Internal Revenue Code, with respect to the credit for the portion of social security taxes paid with respect to employee tips, to make such credit applicable to employers of cosmetologists.
Establishes provisions concerning returns relating to cosmetology services employers and information to be provided to cosmetologists.
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Mar 22, 2001
Referred to the House Committee on Ways and Means.