summary
Introduced
01/09/2023
01/09/2023
In Committee
01/09/2023
01/09/2023
Crossed Over
Passed
Dead
01/03/2025
01/03/2025
Introduced Session
118th Congress
Bill Summary
A BILL 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.
AI Summary
This bill aims to simplify tax reporting and compliance for businesses in the beauty service industry. Specifically, it:
1. Expands the tax credit for a portion of employer social security taxes paid on employee tips to include beauty service establishments, such as those providing barbering, hair care, nail care, esthetics, and body/spa treatments.
2. Establishes a "tip program safe harbor" that protects employers from IRS tip examinations if they implement educational programs for employees, have procedures for monthly tip reporting, comply with tax law requirements, and maintain relevant records.
3. Requires information reporting by persons who receive rental payments of $600 or more per year from two or more individuals providing beauty services in their rented spaces. This aims to improve tax compliance among independent beauty service providers.
The bill's provisions are intended to simplify tax obligations and promote compliance in the beauty service industry, which often relies on tipped compensation and independent contractors.
Committee Categories
Budget and Finance
Sponsors (51)
Darin LaHood (R)*,
Tim Burchett (R),
John Carter (R),
Ed Case (D),
Jim Clyburn (D),
Steve Cohen (D),
Jason Crow (D),
Henry Cuellar (D),
Danny Davis (D),
Suzan DelBene (D),
Jeff Duncan (R),
Chuck Edwards (R),
Dwight Evans (D),
Randy Feenstra (R),
Drew Ferguson (R),
Garret Graves (R),
Josh Harder (D),
Diana Harshbarger (R),
Jahana Hayes (D),
Glenn Ivey (D),
Bill Keating (D),
Mike Kelly (R),
Robin Kelly (D),
Dan Kildee (D),
Derek Kilmer (D),
David Kustoff (R),
Blaine Luetkemeyer (R),
Nicole Malliotakis (R),
Lucy McBath (D),
Lisa McClain (R),
Jenn McClellan (D),
Carol Miller (R),
John Moolenaar (R),
Seth Moulton (D),
Jerry Nadler (D),
Jimmy Panetta (D),
Bill Pascrell (D),
Dean Phillips (D),
Jamie Raskin (D),
David Rouzer (R),
Dutch Ruppersberger (D),
Linda Sánchez (D),
Brad Schneider (D),
Hillary Scholten (D),
David Schweikert (R),
Terri Sewell (D),
Chris Smith (R),
Eric Sorensen (D),
Claudia Tenney (R),
Jill Tokuda (D),
David Trone (D),
Last Action
Referred to the House Committee on Ways and Means. (on 01/09/2023)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.congress.gov/bill/118th-congress/house-bill/45/all-info |
| BillText | https://www.congress.gov/118/bills/hr45/BILLS-118hr45ih.pdf |
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