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HR 1345 109th Congress House 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

Cosmetology Tax Fairness and Compliance Act of 2005

Introduced: March 16, 2005 See on congress.gov
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This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 16, 2005
Referred to the House Committee on Ways and Means.
Mar 16, 2005
Introduced in House
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 Plain-English summary Congressional Research Service
Cosmetology Tax Fairness 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.

What's happening now March 16, 2005

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 327 Related bill Small Business Tax Equalization and Compliance Act of 2005
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Case, Ed
Hawaii · May 18, 2006
 D
DeGette, Diana
Colorado · Mar 7, 2006
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1345: Cosmetology Tax Fairness and Compliance Act of 2005. 109th Congress. Open America. https://openamerica.io/bill/109-HR-1345/
MLA
"H.R. 1345: Cosmetology Tax Fairness and Compliance Act of 2005." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-1345/.
Bluebook (legal)
H.R. 1345, 109th Cong. (2026), https://openamerica.io/bill/109-HR-1345/.
Markdown link
[H.R. 1345: Cosmetology Tax Fairness and Compliance Act of 2005](https://openamerica.io/bill/109-HR-1345/)
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