Small Business Tax Equalization and Compliance Act of 2010
Latest action · May 26, 2010 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4445-4446)
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.
- IntroducedMay 26, 2010
- Passed SenateNot reached
- Passed HouseNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Small Business Tax Equalization and Compliance Act of 2010 - 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 5
Members who signed on, in the order they did. Signatures ran from May 26, 2010 to Sep 20, 2010; 1 is an original cosponsor, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-LA | Mary L. Landrieu | Original | May 26, 2010 |
| D-MD | Barbara A. Mikulski | Jun 9, 2010 | |
| D-MD | Benjamin L. Cardin | Jul 15, 2010 | |
| D-HI | Daniel K. Akaka | Sep 20, 2010 | |
| D-HI | Daniel K. Inouye | Sep 20, 2010 |
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| Senate | Finance Committee | Referred May 26, 2010 |
Actions 3
Everything that happened, newest first.
- May 26, 2010Introduced in Senate
- May 26, 2010Sponsor introductory remarks on measure. (CR S4444-4445)
- May 26, 2010Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4445-4446)
In the Congressional Record 2
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 |
|---|---|---|---|
| Senate | Debate and remarks S4615 | Mary L. Landrieu D-LA | Jun 7, 2010 |
| Senate | Debate and remarks S4444Text printed S4445 | Olympia J. Snowe R-ME (text) | May 26, 2010 |
Related bills 1
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| HR 3724 | Small Business Tax Equalization and Compliance Act of 2009 | Related bill | Oct 6, 2009 |
Titles 2
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- A bill 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 2010
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- May 26, 2010Introduced in Senate
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.
