Small Business Tax Equalization and Compliance Act of 2009
Latest action · Oct 6, 2009 Referred to the House Committee on Ways and Means.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedOct 6, 2009
- Passed HouseNot reached
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Small Business Tax Equalization and Compliance Act of 2009 - 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.
Cosponsors 22
Members who signed on, in the order they did. Signatures ran from Oct 6, 2009 to Nov 16, 2010; 9 are original cosponsors, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-PA | Allyson Y. Schwartz | Original | Oct 6, 2009 |
| D-TX | Eddie Bernice Johnson | Original | Oct 6, 2009 |
| R-WI | F. James Sensenbrenner, Jr. | Original | Oct 6, 2009 |
| D-GA | John Lewis | Original | Oct 6, 2009 |
| R-TX | Kevin Brady | Original | Oct 6, 2009 |
| D-CA | Mike Thompson | Original | Oct 6, 2009 |
| D-HI | Neil Abercrombie | Original | Oct 6, 2009 |
| R-TX | Sam Johnson | Original | Oct 6, 2009 |
| D-CA | Zoe Lofgren | Original | Oct 6, 2009 |
| R-PA | Jim Gerlach | Oct 20, 2009 | |
| D-CA | Linda T. Sánchez | Oct 20, 2009 | |
| D-HI | Mazie K. Hirono | Nov 5, 2009 | |
| R-OH | Patrick J. Tiberi | Nov 16, 2009 | |
| R-PA | Glenn Thompson | Nov 19, 2009 | |
| R-WA | David G. Reichert | Jan 27, 2010 |
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| House | Ways and Means Committee | Referred Oct 6, 2009 |
Actions 3
Everything that happened, newest first.
- Oct 6, 2009Introduced in House
- Oct 6, 2009Sponsor introductory remarks on measure. (CR E2460)
- Oct 6, 2009Referred to the House Committee on Ways and Means.
In the Congressional Record 1
Days the Record’s own index lists this bill, newest first, with the pages and the members it names. Pages starting H are the House, S the Senate, E Extensions of Remarks.
| Where | In the Record | Members | Date |
|---|---|---|---|
| Extensions | Debate and remarks E2460 | Shelley Berkley D-NV | Oct 6, 2009 |
Related bills 1
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| S 3430 | Small Business Tax Equalization and Compliance Act of 2010 | Related bill | May 26, 2010 |
Titles 2
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- To amend the Internal Revenue Code of 1986 to expand the tip tax credit to employers of cosmetologists and to promote tax compliance in the cosmetology sector.
- Short Titles as Introduced
- Small Business Tax Equalization and Compliance Act of 2009
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- Oct 6, 2009Introduced in House
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.
