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HR 1957 112th Congress House Taxation Employment taxes Income tax credits Self-employed Small business Tax administration and collection, taxpayers Wages and earnings

Small Business Tax Equalization and Compliance Act of 2011

Introduced: May 24, 2011 See on congress.gov
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This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) 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
May 24, 2011
Referred to the House Committee on Ways and Means.
May 24, 2011
Introduced in House
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 Plain-English summary Congressional Research Service

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.

What's happening now May 24, 2011

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 974 Identical bill Small Business Tax Equalization and Compliance Act of 2011
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 11
All 11 Democratic 3 Republican 2
Meehan, Patrick
· May 17, 2012
 D
Johnson, Henry C. "Hank"
Georgia · May 16, 2012
AKIN, W.
· May 9, 2012
 R
Bilirakis, Gus M.
Florida · Jan 24, 2012
 D
Hirono, Mazie K.
Hawaii · Oct 31, 2011
PASTOR, ED
· Oct 14, 2011
TIBERI, PATRICK
· Oct 4, 2011
 D
Pingree, Chellie
Maine · Aug 5, 2011
 R
Carter, John R.
Texas · Jun 3, 2011
SENSENBRENNER, F.
· Jun 3, 2011
BERKLEY, SHELLEY
· May 24, 2011
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1957: Small Business Tax Equalization and Compliance Act of 2011. 112th Congress. Open America. https://openamerica.io/bill/112-HR-1957/
MLA
"H.R. 1957: Small Business Tax Equalization and Compliance Act of 2011." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-1957/.
Bluebook (legal)
H.R. 1957, 112th Cong. (2026), https://openamerica.io/bill/112-HR-1957/.
Markdown link
[H.R. 1957: Small Business Tax Equalization and Compliance Act of 2011](https://openamerica.io/bill/112-HR-1957/)
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