3.0.0 327 2019-11-15T21:52:30Z 2019-11-15T21:52:30Z Senate S S 2005-02-09 109 ssfi00 Finance Committee Senate Standing Referred to 2005-02-09T16:50:55Z Cosmetology Tax Fairness and Compliance Act of 2005 109 1345 HR 2005-03-16 Referred to the House Committee on Ways and Means. Related bill CRS 2005-02-09 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1202-1203) IntroReferral 2005-02-09 Sponsor introductory remarks on measure. (CR S1202) IntroReferral B00100 9 Library of Congress 2005-02-09 Introduced in Senate IntroReferral 10000 9 Library of Congress S000059 Sen. Santorum, Rick [R-PA] RICK SANTORUM R PA N L000035 Sen. Lincoln, Blanche L. [D-AR] BLANCHE LINCOLN D AR LAMBERT 2005-02-09 True B001066 Sen. Bunning, Jim [R-KY] JIM BUNNING R KY 2005-05-19 False M000702 Sen. Mikulski, Barbara A. [D-MD] BARBARA MIKULSKI D MD ANN 2005-05-26 False A000069 Sen. Akaka, Daniel K. [D-HI] DANIEL AKAKA D HI KOHIKINA 2006-05-17 False I000025 Sen. Inouye, Daniel K. [D-HI] DANIEL INOUYE D HI KEN 2006-05-23 False Taxation Barber and beauty shops Commerce Contractors Government Operations and Politics Government paperwork Income tax Labor and Employment Leases Self-employed Social Welfare Social security taxes Tax credits Tax returns Tipping Taxation 00 2005-02-09 Introduced in Senate 2005-02-28T20:27:45Z Small Business Tax Equalization and Compliance Act of 2005 - Amends the Internal Revenue Code to extend the tax credit for social security taxes paid for employee cash tips to employers of cosmetologists.

Requires employers of cosmetologists to report income and tips of their cosmetologist employees and to provide income and tip information to self-employed cosmetologists to whom they pay more than $600 in the taxable year. Imposes similar reporting requirements upon individuals who rent chairs to cosmetologists. Requires such employers to provide their cosmetologist employees and self-employed cosmetologists with information on the tax and tip reporting obligations of employees and self-employed individuals.

]]> Small Business Tax Equalization and Compliance Act of 2005 Short Titles as Introduced Small Business Tax Equalization and Compliance Act of 2005 Display Title Small Business Tax Equalization and Compliance Act of 2005 Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to expand the tip credit to certain employers and to promote tax compliance. Introduced in Senate 2005-02-09T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-109s327is/xml/BILLS-109s327is.xml 2005-02-09 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1202-1203) 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. 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.