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HR 3016 110th 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

Small Business Tax Equalization and Compliance Act of 2007

Introduced: July 12, 2007 See on congress.gov
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This bill died when the 110th Congress ended
It never became law before the 110th Congress (2007–2008) 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
Jul 12, 2007
Referred to the House Committee on Ways and Means.
Jul 12, 2007
Introduced in House
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 Plain-English summary Congressional Research Service

Small Business Tax Equalization and Compliance Act of 2007 - 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 July 12, 2007

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 6
All 6 Democratic 4 Republican 2
R
Sessions, Pete
Texas · May 21, 2008
 D
Carson, André
Indiana · Apr 29, 2008
 R
Carter, John R.
Texas · Jul 12, 2007
 D
DeGette, Diana
Colorado · Jul 12, 2007
 D
Lofgren, Zoe
California · Jul 12, 2007
 D
Thompson, Mike
California · Jul 12, 2007
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3016: Small Business Tax Equalization and Compliance Act of 2007. 110th Congress. Open America. https://openamerica.io/bill/110-HR-3016/
MLA
"H.R. 3016: Small Business Tax Equalization and Compliance Act of 2007." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-3016/.
Bluebook (legal)
H.R. 3016, 110th Cong. (2026), https://openamerica.io/bill/110-HR-3016/.
Markdown link
[H.R. 3016: Small Business Tax Equalization and Compliance Act of 2007](https://openamerica.io/bill/110-HR-3016/)
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