Small Business Tax Equalization and Compliance Act of 2009
Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.
Small Business Tax Equalization and Compliance Act of 2009 - 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.
Referred to the House Committee on Ways and Means.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 3724: Small Business Tax Equalization and Compliance Act of 2009. 111th Congress. Open America. https://openamerica.io/bill/111-HR-3724/
"H.R. 3724: Small Business Tax Equalization and Compliance Act of 2009." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-3724/.
H.R. 3724, 111th Cong. (2026), https://openamerica.io/bill/111-HR-3724/.
[H.R. 3724: Small Business Tax Equalization and Compliance Act of 2009](https://openamerica.io/bill/111-HR-3724/)