House Bill 1349
116th Congress(2019-2020)
Small Business Tax Fairness and Compliance Simplification Act
Introduced
Introduced
Introduced in House on Feb 25, 2019
Overview
Text
Introduced
Feb 25, 2019
Latest Action
Feb 25, 2019
Origin Chamber
House
Type
Bill
Bill
The primary form of legislative measure used to propose law. Depending on the chamber of origin, bills begin with a designation of either H.R. or S. Joint resolution is another form of legislative measure used to propose law.
Bill Number
1349
Congress
116
Policy Area
Taxation
Taxation
Primary focus of measure is all aspects of income, excise, property, inheritance, and employment taxes; tax administration and collection. Measures concerning state and local finance may fall under Economics and Public Finance policy area.
Sponsorship by Party
Illinois
Massachusetts
California
California
Connecticut
District of Columbia
Hawaii
Illinois
California
Massachusetts
Massachusetts
Massachusetts
Massachusetts
Minnesota
New Jersey
New Jersey
Pennsylvania
Washington
No House votes have been held for this bill.
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.

Text (1)
February 25, 2019
Actions (2)
02/25/2019
Referred to the House Committee on Ways and Means.
02/25/2019
Introduced in House
Public Record
Created
Feb 26, 2019 8:10:16 AM
Updated
Apr 16, 2021 4:35:19 PM