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HR 6736 115th Congress House

Small Business Tax Fairness and Compliance Simplification Act

Official title: To amend the Internal Revenue Code of 1986 to simplify reporting requirements, promote tax compliance, and reduce tip reporting compliance burdens in the beauty service industry.

Introduced: September 7, 2018 Introduced by: LaHood, Darin Republican · Illinois See on congress.gov
Taxation Business recordsEmployment and training programsIncome tax creditsTax administration and collection, taxpayersWages and earnings
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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 7, 2018
Referred to the House Committee on Ways and Means.
Sep 7, 2018
Introduced in House
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 Latest action September 7, 2018

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Small Business Tax Fairness and Compliance Simplification Act

This bill expands the tax credit for a portion of the employer-paid Social Security taxes for employee cash tips to include beauty service establishments. (Under current law, the credit is limited to tips received for providing, serving, or delivering food or beverages.)

The credit applies to tips received in connection with providing beauty services to a customer or client if tipping employees who provide the service is customary. "Beauty services" include barbering and hair care, nail care, esthetics, and body and spa treatments.

The bill also (1) establishes an employer tip reporting safe harbor, and (2) specifies reporting requirements for income received from renting space to individuals who provide beauty services.

The employer tip reporting safe harbor provides an exemption from certain Internal Revenue Service tip examinations for employers who meet certain requirements for educational programs, reporting procedures, compliance with tax law, and recordkeeping.

 Related & companion bills 1
  • HR 1349 Reintroduced Bill Small Business Tax Fairness and Compliance Simplification Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
DelBene, Suzan K.
Washington · Sep 7, 2018
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 6736: Small Business Tax Fairness and Compliance Simplification Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-6736/
MLA
"H.R. 6736: Small Business Tax Fairness and Compliance Simplification Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-6736/.
Bluebook (legal)
H.R. 6736, 115th Cong. (2026), https://openamerica.io/bill/115-HR-6736/.
Markdown link
[H.R. 6736: Small Business Tax Fairness and Compliance Simplification Act](https://openamerica.io/bill/115-HR-6736/)
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