HR 1957 · 112th Congress 2011–2013, ended

Small Business Tax Equalization and Compliance Act of 2011

Fact sheet

Latest action · May 24, 2011 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.

  1. IntroducedMay 24, 2011
  2. Passed HouseNot reached
  3. Passed SenateNot reached
  4. To the PresidentNot reached
  5. Became lawNot reached

Summary

Small Business Tax Equalization and Compliance Act of 2011 - 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 19

Members who signed on, in the order they did. Signatures ran from May 24, 2011 to May 17, 2012, with 1 there on the day it was introduced.

SeatCosponsorSigned on
D-NVShelley BerkleyOriginalMay 24, 2011
R-WIF. James Sensenbrenner, Jr.Jun 3, 2011
R-TXJohn R. CarterJun 3, 2011
D-MEChellie PingreeAug 5, 2011
R-OHPatrick J. TiberiOct 4, 2011
D-MEMichael H. MichaudOct 13, 2011
D-AZEd PastorOct 14, 2011
R-MNJohn KlineOct 25, 2011
D-HIMazie K. HironoOct 31, 2011
D-NYTimothy H. BishopNov 3, 2011
R-LACharles W. Boustany, Jr.Nov 14, 2011
D-GAJohn LewisDec 8, 2011
R-FLGus M. BilirakisJan 24, 2012
R-ILAaron SchockFeb 28, 2012
D-NYCarolyn B. MaloneyApr 26, 2012

Actions 2

Everything that happened, newest first.

  1. May 24, 2011Introduced in House
  2. May 24, 2011Referred to the House Committee on Ways and Means.

Related bills 1

Companion bills and other measures the record links to this one.

BillTitleRelationshipLatest action
S 974Small Business Tax Equalization and Compliance Act of 2011Identical billMay 12, 2011

Subjects

Assigned by the Library of Congress. Policy area: Taxation.

Text 1

Each version as it was printed, newest first.

  1. May 24, 2011Introduced in House

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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.