Small Business Tax Fairness and Compliance Simplification Act
Latest action · Jan 9, 2023 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.
- IntroducedJan 9, 2023
- Passed HouseNot reached
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Small Business Tax Fairness and Compliance Simplification Act
This bill expands the tax credit for a portion of the employer-paid Social Security taxes for employee cash tips to include beauty service establishments. (Under current law, the credit is limited to tips received for providing, serving, or delivering food or beverages.)
The credit applies to tips received in connection with providing beauty services to a customer or client if tipping employees who provide the service is customary. Beauty services include barbering and hair care, nail care, esthetics, and body and spa treatments.
The bill also (1) establishes an employer tip reporting safe harbor for beauty service establishments, and (2) specifies reporting requirements for income received from renting space to individuals who provide beauty services.
The employer tip reporting safe harbor for beauty service establishments provides an exemption from certain Internal Revenue Service tip examinations for employers who meet certain requirements for educational programs, reporting procedures, compliance with tax law, and recordkeeping.
Cosponsors 50
Members who signed on, in the order they did. Signatures ran from Jan 9, 2023 to Jul 30, 2024; 1 is an original cosponsor, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-WA | Suzan K. DelBene | Original | Jan 9, 2023 |
| R-TN | Tim Burchett | Jan 25, 2023 | |
| R-TX | John R. Carter | Feb 9, 2023 | |
| R-MI | John R. Moolenaar | Feb 24, 2023 | |
| D-CA | Jimmy Panetta | Feb 27, 2023 | |
| D-TX | Henry Cuellar | Mar 14, 2023 | |
| R-AZ | David Schweikert | Mar 17, 2023 | |
| R-MI | Lisa C. McClain | Mar 30, 2023 | |
| D-MA | Seth Moulton | Apr 3, 2023 | |
| D-AL | Terri A. Sewell | Apr 13, 2023 | |
| D-CA | Linda T. Sánchez | Apr 18, 2023 | |
| D-MN | Dean Phillips | Apr 20, 2023 | |
| D-MA | William R. Keating | Apr 25, 2023 | |
| D-MI | Hillary J. Scholten | May 2, 2023 | |
| R-PA | Mike Kelly | May 9, 2023 | |
| D-MD | C. A. Dutch Ruppersberger | May 18, 2023 | |
| R-WV | Carol D. Miller | May 18, 2023 | |
| R-NY | Claudia Tenney | May 18, 2023 | |
| D-MD | David J. Trone | May 18, 2023 | |
| R-TN | David Kustoff | May 18, 2023 | |
| D-NY | Jerrold Nadler | May 18, 2023 | |
| R-NY | Nicole Malliotakis | May 25, 2023 | |
| D-NJ | Bill Pascrell, Jr. | May 31, 2023 | |
| R-NJ | Christopher H. Smith | May 31, 2023 | |
| D-IL | Danny K. Davis | Jun 13, 2023 | |
| D-MD | Glenn Ivey | Jun 13, 2023 | |
| R-NC | David Rouzer | Jun 27, 2023 | |
| D-MD | Jamie Raskin | Jun 27, 2023 | |
| D-IL | Robin L. Kelly | Jun 27, 2023 | |
| R-IA | Randy Feenstra | Jul 10, 2023 | |
| D-WA | Derek Kilmer | Jul 19, 2023 | |
| R-TN | Diana Harshbarger | Jul 19, 2023 | |
| D-PA | Dwight Evans | Jul 28, 2023 | |
| D-TN | Steve Cohen | Aug 4, 2023 | |
| R-MO | Blaine Luetkemeyer | Sep 8, 2023 | |
| R-LA | Garret Graves | Sep 8, 2023 | |
| D-IL | Bradley Scott Schneider | Oct 11, 2023 | |
| R-SC | Jeff Duncan | Nov 6, 2023 | |
| D-HI | Jill N. Tokuda | Nov 6, 2023 | |
| R-NC | Chuck Edwards | Nov 13, 2023 | |
| D-HI | Ed Case | Nov 13, 2023 | |
| D-CA | Josh Harder | Dec 5, 2023 | |
| R-GA | A. Drew Ferguson IV | Jan 22, 2024 | |
| D-IL | Eric Sorensen | Jan 22, 2024 | |
| D-CO | Jason Crow | Jan 22, 2024 | |
| D-CT | Jahana Hayes | Mar 20, 2024 | |
| D-GA | Lucy McBath | Mar 20, 2024 | |
| D-MI | Daniel T. Kildee | May 21, 2024 | |
| D-SC | James E. Clyburn | Jul 10, 2024 | |
| D-VA | Jennifer L. McClellan | Jul 30, 2024 |
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 Jan 9, 2023 |
Actions 2
Everything that happened, newest first.
- Jan 9, 2023Introduced in House
- Jan 9, 2023Referred to the House Committee on Ways and Means.
Research
What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.
Constitutional authority
The sponsor’s statement, as printed in the Congressional Record, vol. 169, no. 7, January 9, 2023, page H108.
Related bills 2
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| S 45 | Small Business Tax Fairness and Compliance Simplification Act | Related bill | Jan 24, 2023 |
| HR 821 | Small Business Tax Fairness and Compliance Simplification Act | Reintroduction of | Feb 4, 2021 |
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 simplify reporting requirements, promote tax compliance, and reduce tip reporting compliance burdens in the beauty service industry.
- Short Title(s) as Introduced
- Small Business Tax Fairness and Compliance Simplification Act
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- Jan 9, 2023Introduced 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.
