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.
Actions
May 15, 2001
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4941-4942)