3.0.0 974 2019-02-20T23:06:35Z 2019-02-24T01:13:10Z Senate S S 2011-05-12 112 ssfi00 Finance Committee Senate Standing Referred to 2011-05-12T17:54:00Z Small Business Tax Equalization and Compliance Act of 2011 112 1957 HR 2011-05-24 Referred to the House Committee on Ways and Means. Identical bill CRS 2011-05-12 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. (text of measure as introduced in Senate: CR S2943-2944) IntroReferral 2011-05-12 Sponsor introductory remarks on measure. (CR S2942-2943) IntroReferral B00100 9 Library of Congress 2011-05-12 Introduced in Senate IntroReferral 10000 9 Library of Congress S000663 Sen. Snowe, Olympia J. [R-ME] Olympia Snowe R ME J. N L000550 Sen. Landrieu, Mary L. [D-LA] MARY LANDRIEU D LA 2011-05-12 True I000025 Sen. Inouye, Daniel K. [D-HI] DANIEL INOUYE D HI KEN 2011-11-07 False C001035 Sen. Collins, Susan M. [R-ME] Susan Collins R ME M. 2012-05-09 False C000141 Sen. Cardin, Benjamin L. [D-MD] Ben Cardin D MD 2012-06-28 False M000702 Sen. Mikulski, Barbara A. [D-MD] BARBARA MIKULSKI D MD ANN 2012-06-29 False Taxation Employment taxes Income tax credits Self-employed Small business Tax administration and collection, taxpayers Wages and earnings Taxation 00 2011-05-12 Introduced in Senate 2011-06-23T19:00:39Z Small Business Tax Equalization and Compliance Act of 2011 - 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 2011 Short Titles as Introduced Small Business Tax Equalization and Compliance Act of 2011 Display Title Small Business Tax Equalization and Compliance Act of 2011 Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to expand the tip tax credit to employers of cosmetologists and to promote tax compliance in the cosmetology sector. Introduced in Senate 2011-05-12T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-112s974is/xml/BILLS-112s974is.xml 2011-05-12 Read twice and referred to the Committee on Finance. (text of measure as introduced in Senate: CR S2943-2944) 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.