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Small Business Tax Fairness and Compliance Simplification Act
Legislative Progress
Introduced
October 17, 2019
Latest Action
October 17, 2019
Primary Sponsor
Benjamin L. CardinDemocratic(MD)
Momentum (last 30 days)
0
score
0 actions · 0 new cosponsors · 0 votes
Speed vs cohort
0pct
0d open
vs 5,086 other S bills in the 116th — cohort avg 30d
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, and (2) specifies reporting requirements for income received from renting space to individuals who provide beauty services. The employer tip reporting safe harbor 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.
These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.
Filing registrants (3)
2021 · first_quarter · Taxation/Internal Revenue Code
H.R.1349 and S. 2634, Small Business Tax Fairness and Compliance Simpli�cation Act, H.R. 748, Coronavirus Aid, Relief, and Economic Security (CARES) Act, H.R. 133, the Consolidated Appropriations Act, 2021, H.R. 821, Small Business Tax Fairness and Compliance Simplification Act, and H.R. 1319, American Rescue Plan Act .
Read twice and referred to the Committee on Finance.
Introduced in Senate
Bills with similar content found using semantic analysis.
Sources: Congress.gov
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2020 · fourth_quarter · Taxation/Internal Revenue Code
H.R. 7079, Clean Start: Back to Work Tax Credit; S. 2634/H.R. 1349, Small Business Tax Fairness and Compliance Simplification Act; H.R. 133, Consolidated Appropriations Act, 2021
Client expense: $300,000 · Firm income: Not reported
Government targets: Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Office of the Vice President of the United States, SENATE, U.S. Trade Representative (USTR)
2020 · fourth_quarter · Taxation/Internal Revenue Code
H.R.1349 and S. 2634, Small Business Tax Fairness and Compliance Simplification Act, H.R. 748, Coronavirus Aid, Relief, and Economic Security (CARES) Act, H.R. 133, the Consolidated Appropriations Act, 2021.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2020 · fourth_quarter · Taxation/Internal Revenue Code
Encouraging support for salons within H.R. 1349 / S. 2634 - Small Business Tax Fairness and Compliance Simplifications Act.
Client expense: $60,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2020 · third_quarter · Taxation/Internal Revenue Code
H.R.1349 and S. 2634, Small Business Tax Fairness and Compliance Simplification Act, andH.R. 748, Coronavirus Aid, Relief, and Economic Security (CARES) Act.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2020 · third_quarter · Taxation/Internal Revenue Code
Encouraging support for salons within H.R. 1349 / S. 2634 - Small Business Tax Fairness and Compliance Simplifications Act.
Client expense: $50,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2020 · second_quarter · Taxation/Internal Revenue Code
Encouraging support for salons within H.R. 1349 / S. 2634 - Small Business Tax Fairness and Compliance Simplifications Act.
Client expense: $290,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE
2020 · second_quarter · Taxation/Internal Revenue Code
H.R.1349 and S. 2634, Small Business Tax Fairness and Compliance Simplification Act, andH.R. 748, Coronavirus Aid, Relief, and Economic Security (CARES) Act.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2020 · first_quarter · Taxation/Internal Revenue Code
H.R.1349 and S. 2634, Small Business Tax Fairness and Compliance Simplification Act, andH.R. 748, Coronavirus Aid, Relief, and Economic Security (CARES) Act.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2019 · fourth_quarter · Taxation/Internal Revenue Code
H.R.1349 and S. 2634, Small Business Tax Fairness and Compliance Simplification Act.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE