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HR 5615 113th Congress House

Small Business Tax Equalization and Compliance Act of 2014

Official title: To amend the Internal Revenue Code of 1986 to expand the tip tax credit to employers of cosmetologists and to promote tax compliance in the cosmetology sector.

Introduced: September 18, 2014 See on congress.gov
Taxation Employment taxesIncome tax creditsSelf-employedSmall business
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Tax administration and collection, taxpayersWages and earnings
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This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) 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
Sep 18, 2014
Referred to the House Committee on Ways and Means.
Sep 18, 2014
Introduced in House
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 Latest action September 18, 2014

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Small Business Tax Equalization and Compliance Act of 2014 - 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 cosmetology 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 cosmetology employees and self-employed cosmetologists with information on the tax and tip reporting obligations of employees and self-employed individuals.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 5615: Small Business Tax Equalization and Compliance Act of 2014. 113th Congress. Open America. https://openamerica.io/bill/113-HR-5615/
MLA
"H.R. 5615: Small Business Tax Equalization and Compliance Act of 2014." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-5615/.
Bluebook (legal)
H.R. 5615, 113th Cong. (2026), https://openamerica.io/bill/113-HR-5615/.
Markdown link
[H.R. 5615: Small Business Tax Equalization and Compliance Act of 2014](https://openamerica.io/bill/113-HR-5615/)
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