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   &lt;pre&gt;[Congressional Record Volume 167, Number 21 (Thursday, February 4, 2021)][House]From the Congressional Record Online through the Government Publishing Office [&lt;a href="https://www.gpo.gov"&gt;www.gpo.gov&lt;/a&gt;]By Mr. LaHOOD:H.R. 821.Congress has the power to enact this legislation pursuantto the following:ARTICLE I, SECTION 8, CLAUSE 1The Congress shall have Power to lay and collect Taxes,Duties, Imposts and Excises.[Page H387]&lt;/pre&gt;
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     Small Business Tax Fairness and Compliance Simplification Act
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     1233
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      Read twice and referred to the Committee on Finance.
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     Lori
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    <lastName>
     Trahan
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    <fullName>
     Rep. Carter, John R. [R-TX-31]
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     John
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    <lastName>
     Carter
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     R
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    <middleName>
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     Rep. Case, Ed [D-HI-1]
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     Ed
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    <lastName>
     Case
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     Rep. Kelly, Robin L. [D-IL-2]
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     Robin
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    <lastName>
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     Rep. Larson, John B. [D-CT-1]
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     JOHN
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     LARSON
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    <bioguideId>
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     Del. Norton, Eleanor Holmes [D-DC-At Large]
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     ELEANOR
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     NORTON
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     S000522
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    <fullName>
     Rep. Smith, Christopher H. [R-NJ-4]
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    <firstName>
     CHRISTOPHER
    </firstName>
    <lastName>
     SMITH
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    <party>
     R
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    <state>
     NJ
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    <middleName>
     H.
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    <district>
     4
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    <sponsorshipDate>
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    <fullName>
     Rep. Bacon, Don [R-NE-2]
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    <firstName>
     Don
    </firstName>
    <lastName>
     Bacon
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    <party>
     R
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    <state>
     NE
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    <district>
     2
    </district>
    <sponsorshipDate>
     2021-06-04
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    <isOriginalCosponsor>
     False
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    <bioguideId>
     N000179
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    <fullName>
     Rep. Napolitano, Grace F. [D-CA-32]
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    <firstName>
     GRACE
    </firstName>
    <lastName>
     NAPOLITANO
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     D
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    <state>
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    <middleName>
     F.
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    <district>
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    <sponsorshipDate>
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    <bioguideId>
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    <fullName>
     Rep. Titus, Dina [D-NV-1]
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    <firstName>
     Dina
    </firstName>
    <lastName>
     Titus
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    <party>
     D
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    <state>
     NV
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    <district>
     1
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    <sponsorshipDate>
     2021-06-04
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    <isOriginalCosponsor>
     False
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   <item>
    <bioguideId>
     H001086
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    <fullName>
     Rep. Harshbarger, Diana [R-TN-1]
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    <firstName>
     Diana
    </firstName>
    <lastName>
     Harshbarger
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    <party>
     R
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    <state>
     TN
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    <district>
     1
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    <sponsorshipDate>
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   <item>
    <bioguideId>
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    <fullName>
     Rep. Kilmer, Derek [D-WA-6]
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    <firstName>
     Derek
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    <lastName>
     Kilmer
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     D
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    <state>
     WA
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    <district>
     6
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    <sponsorshipDate>
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     False
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   <item>
    <bioguideId>
     C001053
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    <fullName>
     Rep. Cole, Tom [R-OK-4]
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    <firstName>
     Tom
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    <lastName>
     Cole
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    <party>
     R
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    <state>
     OK
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    <district>
     4
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    <sponsorshipDate>
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    <bioguideId>
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    <fullName>
     Rep. Kelly, Mike [R-PA-16]
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    <firstName>
     Mike
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    <lastName>
     Kelly
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     R
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    <state>
     PA
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    <district>
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    <sponsorshipDate>
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   <item>
    <bioguideId>
     G000597
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    <fullName>
     Rep. Garbarino, Andrew R. [R-NY-2]
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    <firstName>
     Andrew
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    <lastName>
     Garbarino
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    <party>
     R
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    <state>
     NY
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    <middleName>
     R.
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    <district>
     2
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    <sponsorshipDate>
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     False
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    <bioguideId>
     K000375
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    <fullName>
     Rep. Keating, William R. [D-MA-9]
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    <firstName>
     William
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    <lastName>
     Keating
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    <party>
     D
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    <state>
     MA
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    <middleName>
     R.
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    <district>
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    <sponsorshipDate>
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    <bioguideId>
     G000583
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    <fullName>
     Rep. Gottheimer, Josh [D-NJ-5]
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    <firstName>
     Josh
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    <lastName>
     Gottheimer
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     D
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    <state>
     NJ
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    <district>
     5
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    <sponsorshipDate>
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    <bioguideId>
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    <fullName>
     Rep. Moolenaar, John R. [R-MI-4]
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    <firstName>
     John
    </firstName>
    <lastName>
     Moolenaar
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    <party>
     R
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    <state>
     MI
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    <middleName>
     R.
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    <district>
     4
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    <sponsorshipDate>
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     False
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    <bioguideId>
     S001183
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    <fullName>
     Rep. Schweikert, David [R-AZ-6]
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    <firstName>
     David
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    <lastName>
     Schweikert
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    <party>
     R
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    <state>
     AZ
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    <district>
     6
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    <sponsorshipDate>
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    <bioguideId>
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    <fullName>
     Rep. Phillips, Dean [D-MN-3]
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    <firstName>
     Dean
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    <lastName>
     Phillips
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     D
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    <state>
     MN
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    <district>
     3
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    <sponsorshipDate>
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     False
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    <bioguideId>
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    <fullName>
     Rep. Panetta, Jimmy [D-CA-20]
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    <firstName>
     Jimmy
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    <lastName>
     Panetta
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     D
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    <state>
     CA
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     20
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    <sponsorshipDate>
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     False
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    <bioguideId>
     S001185
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    <fullName>
     Rep. Sewell, Terri A. [D-AL-7]
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    <firstName>
     Terri
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    <lastName>
     Sewell
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     D
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    <state>
     AL
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    <middleName>
     A.
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    <sponsorshipDate>
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     False
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   <item>
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     V000129
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    <fullName>
     Rep. Valadao, David G. [R-CA-21]
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    <firstName>
     David
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    <lastName>
     Valadao
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    <party>
     R
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    <state>
     CA
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    <middleName>
     G.
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    <district>
     21
    </district>
    <sponsorshipDate>
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    <isOriginalCosponsor>
     False
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   </item>
   <item>
    <bioguideId>
     M001196
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    <fullName>
     Rep. Moulton, Seth [D-MA-6]
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    <firstName>
     Seth
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    <lastName>
     Moulton
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    <party>
     D
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    <state>
     MA
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    <district>
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    <sponsorshipDate>
     2022-11-15
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     False
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     M000312
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    <fullName>
     Rep. McGovern, James P. [D-MA-2]
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    <firstName>
     JAMES
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    <lastName>
     MCGOVERN
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     D
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    <state>
     MA
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    <middleName>
     P.
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    <district>
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    <sponsorshipDate>
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    <isOriginalCosponsor>
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  </cosponsors>
  <policyArea>
   <name>
    Taxation
   </name>
  </policyArea>
  <subjects>
   <legislativeSubjects>
    <item>
     <name>
      Business records
     </name>
    </item>
    <item>
     <name>
      Cosmetics and personal care
     </name>
    </item>
    <item>
     <name>
      Employment and training programs
     </name>
    </item>
    <item>
     <name>
      Employment taxes
     </name>
    </item>
    <item>
     <name>
      Income tax credits
     </name>
    </item>
    <item>
     <name>
      Tax administration and collection, taxpayers
     </name>
    </item>
    <item>
     <name>
      Wages and earnings
     </name>
    </item>
   </legislativeSubjects>
   <policyArea>
    <name>
     Taxation
    </name>
   </policyArea>
  </subjects>
  <summaries>
   <summary>
    <versionCode>
     00
    </versionCode>
    <actionDate>
     2021-02-04
    </actionDate>
    <actionDesc>
     Introduced in House
    </actionDesc>
    <updateDate>
     2021-04-05T13:27:54Z
    </updateDate>
    <text>
     &lt;p&gt; &lt;b&gt;Small Business Tax Fairness and Compliance Simplification Act &lt;/b&gt;&lt;/p&gt; &lt;p&gt;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.)&lt;/p&gt; &lt;p&gt;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. &lt;i&gt;Beauty services&lt;/i&gt; include barbering and hair care, nail care, esthetics, and body and spa treatments.&lt;/p&gt; &lt;p&gt;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. &lt;/p&gt; &lt;p&gt;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. &lt;/p&gt;
    </text>
   </summary>
  </summaries>
  <title>
   Small Business Tax Fairness and Compliance Simplification Act
  </title>
  <titles>
   <item>
    <titleType>
     Display Title
    </titleType>
    <title>
     Small Business Tax Fairness and Compliance Simplification Act
    </title>
   </item>
   <item>
    <titleType>
     Official Title as Introduced
    </titleType>
    <title>
     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.
    </title>
    <billTextVersionName>
     Introduced in House
    </billTextVersionName>
    <billTextVersionCode>
     IH
    </billTextVersionCode>
   </item>
   <item>
    <titleType>
     Short Title(s) as Introduced
    </titleType>
    <title>
     Small Business Tax Fairness and Compliance Simplification Act
    </title>
    <billTextVersionName>
     Introduced in House
    </billTextVersionName>
    <billTextVersionCode>
     IH
    </billTextVersionCode>
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   Congressional Research Service, Library of Congress
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   This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.
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H11100
2021-02-04
Ways and Means Committee
hswm00
2
House floor actions
Referred to the House Committee on Ways and Means.
IntroReferral
Intro-H
2021-02-04
9
Library of Congress
Introduced in House
IntroReferral
1000
2021-02-04
9
Library of Congress
Introduced in House
IntroReferral
2021-02-04T15:06:25Z
Referred to
House
Ways and Means Committee
hswm00
Standing
D000617
1
Suzan
Rep. DelBene, Suzan K. [D-WA-1]
DelBene
K.
D
2021-02-04
WA
T000482
3
Lori
Rep. Trahan, Lori [D-MA-3]
Trahan
D
2021-05-18
MA
C001051
31
John
Rep. Carter, John R. [R-TX-31]
Carter
R.
R
2021-05-19
TX
C001055
1
Ed
Rep. Case, Ed [D-HI-1]
Case
D
2021-05-25
HI
K000385
2
Robin
Rep. Kelly, Robin L. [D-IL-2]
Kelly
L.
D
2021-05-25
IL
L000557
1
JOHN
Rep. Larson, John B. [D-CT-1]
LARSON
B.
D
2021-05-25
CT
N000147
0
ELEANOR
Del. Norton, Eleanor Holmes [D-DC-At Large]
NORTON
HOLMES
D
2021-05-28
DC
S000522
4
CHRISTOPHER
Rep. Smith, Christopher H. [R-NJ-4]
SMITH
H.
R
2021-05-28
NJ
B001298
2
Don
Rep. Bacon, Don [R-NE-2]
Bacon
R
2021-06-04
NE
N000179
32
GRACE
Rep. Napolitano, Grace F. [D-CA-32]
NAPOLITANO
F.
D
2021-06-04
CA
T000468
1
Dina
Rep. Titus, Dina [D-NV-1]
Titus
D
2021-06-04
NV
H001086
1
Diana
Rep. Harshbarger, Diana [R-TN-1]
Harshbarger
R
2021-06-22
TN
K000381
6
Derek
Rep. Kilmer, Derek [D-WA-6]
Kilmer
D
2021-06-22
WA
C001053
4
Tom
Rep. Cole, Tom [R-OK-4]
Cole
R
2021-06-23
OK
K000376
16
Mike
Rep. Kelly, Mike [R-PA-16]
Kelly
R
2021-06-23
PA
G000597
2
Andrew
Rep. Garbarino, Andrew R. [R-NY-2]
Garbarino
R.
R
2021-07-27
NY
K000375
9
William
Rep. Keating, William R. [D-MA-9]
Keating
R.
D
2021-08-10
MA
G000583
5
Josh
Rep. Gottheimer, Josh [D-NJ-5]
Gottheimer
D
2021-08-24
NJ
M001194
4
John
Rep. Moolenaar, John R. [R-MI-4]
Moolenaar
R.
R
2021-09-22
MI
S001183
6
David
Rep. Schweikert, David [R-AZ-6]
Schweikert
R
2021-12-07
AZ
P000616
3
Dean
Rep. Phillips, Dean [D-MN-3]
Phillips
D
2022-01-03
MN
P000613
20
Jimmy
Rep. Panetta, Jimmy [D-CA-20]
Panetta
D
2022-07-01
CA
S001185
7
Terri
Rep. Sewell, Terri A. [D-AL-7]
Sewell
A.
D
2022-09-13
AL
V000129
21
David
Rep. Valadao, David G. [R-CA-21]
Valadao
G.
R
2022-10-18
CA
M001196
6
Seth
Rep. Moulton, Seth [D-MA-6]
Moulton
D
2022-11-15
MA
M000312
2
JAMES
Rep. McGovern, James P. [D-MA-2]
MCGOVERN
P.
D
2022-12-06
MA
Congressional Research Service, Library of Congress
This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
2021-02-04
2021-02-04
Referred to the House Committee on Ways and Means.
House
Taxation
2021-04-20
Read twice and referred to the Committee on Finance.
CRS
Related bill
Small Business Tax Fairness and Compliance Simplification Act
S
L000585
18
Darin
Rep. LaHood, Darin [R-IL-18]
N
LaHood
R
IL
Business records Cosmetics and personal care Employment and training programs Employment taxes Income tax credits Tax administration and collection, taxpayers Wages and earnings
2021-02-04
Introduced in House
 <p> <b>Small Business Tax Fairness and Compliance Simplification Act </b></p> <p>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.)</p> <p>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. <i>Beauty services</i> include barbering and hair care, nail care, esthetics, and body and spa treatments.</p> <p>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. </p> <p>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. </p>
2021-04-05T13:27:54Z
00
2021-02-04T05:00:00Z
Introduced in House
https://www.govinfo.gov/content/pkg/BILLS-117hr821ih/xml/BILLS-117hr821ih.xml
Small Business Tax Fairness and Compliance Simplification Act
Small Business Tax Fairness and Compliance Simplification Act
Display Title
IH
Introduced in House
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.
Official Title as Introduced
IH
Introduced in House
Small Business Tax Fairness and Compliance Simplification Act
Short Title(s) as Introduced
HR
2023-01-11T13:46:53Z
2023-01-11T13:46:53Z
3.0.0
2021-04-20
Read twice and referred to the Committee on Finance.
CRS
Related bill
Small Business Tax Fairness and Compliance Simplification Act
S
H11100
2021-02-04
Ways and Means Committee
hswm00
2
House floor actions
Referred to the House Committee on Ways and Means.
IntroReferral
Intro-H
2021-02-04
9
Library of Congress
Introduced in House
IntroReferral
1000
2021-02-04
9
Library of Congress
Introduced in House
IntroReferral
L000585
18
Darin
Rep. LaHood, Darin [R-IL-18]
N
LaHood
R
IL
D000617
1
Suzan
Rep. DelBene, Suzan K. [D-WA-1]
DelBene
K.
D
2021-02-04
WA
T000482
3
Lori
Rep. Trahan, Lori [D-MA-3]
Trahan
D
2021-05-18
MA
C001051
31
John
Rep. Carter, John R. [R-TX-31]
Carter
R.
R
2021-05-19
TX
C001055
1
Ed
Rep. Case, Ed [D-HI-1]
Case
D
2021-05-25
HI
K000385
2
Robin
Rep. Kelly, Robin L. [D-IL-2]
Kelly
L.
D
2021-05-25
IL
L000557
1
JOHN
Rep. Larson, John B. [D-CT-1]
LARSON
B.
D
2021-05-25
CT
N000147
0
ELEANOR
Del. Norton, Eleanor Holmes [D-DC-At Large]
NORTON
HOLMES
D
2021-05-28
DC
S000522
4
CHRISTOPHER
Rep. Smith, Christopher H. [R-NJ-4]
SMITH
H.
R
2021-05-28
NJ
B001298
2
Don
Rep. Bacon, Don [R-NE-2]
Bacon
R
2021-06-04
NE
N000179
32
GRACE
Rep. Napolitano, Grace F. [D-CA-32]
NAPOLITANO
F.
D
2021-06-04
CA
T000468
1
Dina
Rep. Titus, Dina [D-NV-1]
Titus
D
2021-06-04
NV
H001086
1
Diana
Rep. Harshbarger, Diana [R-TN-1]
Harshbarger
R
2021-06-22
TN
K000381
6
Derek
Rep. Kilmer, Derek [D-WA-6]
Kilmer
D
2021-06-22
WA
C001053
4
Tom
Rep. Cole, Tom [R-OK-4]
Cole
R
2021-06-23
OK
K000376
16
Mike
Rep. Kelly, Mike [R-PA-16]
Kelly
R
2021-06-23
PA
G000597
2
Andrew
Rep. Garbarino, Andrew R. [R-NY-2]
Garbarino
R.
R
2021-07-27
NY
K000375
9
William
Rep. Keating, William R. [D-MA-9]
Keating
R.
D
2021-08-10
MA
G000583
5
Josh
Rep. Gottheimer, Josh [D-NJ-5]
Gottheimer
D
2021-08-24
NJ
M001194
4
John
Rep. Moolenaar, John R. [R-MI-4]
Moolenaar
R.
R
2021-09-22
MI
S001183
6
David
Rep. Schweikert, David [R-AZ-6]
Schweikert
R
2021-12-07
AZ
P000616
3
Dean
Rep. Phillips, Dean [D-MN-3]
Phillips
D
2022-01-03
MN
P000613
20
Jimmy
Rep. Panetta, Jimmy [D-CA-20]
Panetta
D
2022-07-01
CA
S001185
7
Terri
Rep. Sewell, Terri A. [D-AL-7]
Sewell
A.
D
2022-09-13
AL
V000129
21
David
Rep. Valadao, David G. [R-CA-21]
Valadao
G.
R
2022-10-18
CA
M001196
6
Seth
Rep. Moulton, Seth [D-MA-6]
Moulton
D
2022-11-15
MA
M000312
2
JAMES
Rep. McGovern, James P. [D-MA-2]
MCGOVERN
P.
D
2022-12-06
MA
Business records Cosmetics and personal care Employment and training programs Employment taxes Income tax credits Tax administration and collection, taxpayers Wages and earnings
2021-02-04
Introduced in House
 <p> <b>Small Business Tax Fairness and Compliance Simplification Act </b></p> <p>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.)</p> <p>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. <i>Beauty services</i> include barbering and hair care, nail care, esthetics, and body and spa treatments.</p> <p>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. </p> <p>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. </p>
2021-04-05T13:27:54Z
00
Small Business Tax Fairness and Compliance Simplification Act
Small Business Tax Fairness and Compliance Simplification Act
Display Title
IH
Introduced in House
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.
Official Title as Introduced
IH
Introduced in House
Small Business Tax Fairness and Compliance Simplification Act
Short Title(s) as Introduced
2021-02-04
Referred to the House Committee on Ways and Means.