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S 1233 117th Congress Senate Taxation Business records Cosmetics and personal care Employment and training programs Employment taxes Income tax credits Tax administration and collection, taxpayers Wages and earnings

Small Business Tax Fairness and Compliance Simplification Act

Introduced: September 8, 2022 See on congress.gov
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This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) 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
Apr 20, 2021
Read twice and referred to the Committee on Finance.
Apr 20, 2021
Introduced in Senate
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 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 for beauty service establishments, and (2) specifies reporting requirements for income received from renting space to individuals who provide beauty services.

The employer tip reporting safe harbor for beauty service establishments 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.

What's happening now April 20, 2021

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 821 Related 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
Ossoff, Jon
Georgia · Sep 8, 2022
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1233: Small Business Tax Fairness and Compliance Simplification Act. 117th Congress. Open America. https://openamerica.io/bill/117-S-1233/
MLA
"S. 1233: Small Business Tax Fairness and Compliance Simplification Act." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-1233/.
Bluebook (legal)
S. 1233, 117th Cong. (2026), https://openamerica.io/bill/117-S-1233/.
Markdown link
[S. 1233: Small Business Tax Fairness and Compliance Simplification Act](https://openamerica.io/bill/117-S-1233/)
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