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
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
Plain-English summary
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
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1