US Congress House Bill 1349 (Prior Session Legislation)

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Spectrum: Slight Partisan Bill (Democrat 20-7)
Status: Introduced on February 25 2019 - 25% progression, died in committee
Action: 2019-02-25 - Referred to the House Committee on Ways and Means.
Pending: House Ways And Means Committee
Text: Latest bill text (Introduced) [PDF]

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.

Small Business Tax Fairness and Compliance Simplification Act

Rep. Darin LaHood [R-IL]	Rep. Suzan DelBene [D-WA]	Rep. John Carter [R-TX]	Rep. Ed Case [D-HI]
Rep. Anna Eshoo [D-CA]	Rep. Robin Kelly [D-IL]	Rep. Jimmy Panetta [D-CA]	Rep. Troy Balderson [R-OH]
Rep. Dean Phillips [D-MN]	Rep. James McGovern [D-MA]	Rep. Bradley Schneider [D-IL]	Rep. Terri Sewell [D-AL]
Rep. Linda Sanchez [D-CA]	Rep. Joseph Kennedy [D-MA]	Rep. Stephen Lynch [D-MA]	Rep. Lori Trahan [D-MA]
Rep. Steve Chabot [R-OH]	Rep. Jackie Walorski [R-IN]	Rep. Mike Kelly [R-PA]	Rep. John Larson [D-CT]
Rep. Lucy McBath [D-GA]	Rep. Gerald Connolly [D-VA]	Rep. Christopher Smith [R-NJ]	Rep. William Keating [D-MA]
Rep. Eleanor Norton [D-DC]	Rep. Josh Gottheimer [D-NJ]	Rep. Grace Napolitano [D-CA]

Date	Chamber	Action
2019-02-25	House	Referred to the House Committee on Ways and Means.
2019-02-25	House	Introduced in House

SB2634 (Same As) 2019-10-17 - Read twice and referred to the Committee on Finance.

Type	Source
Summary	https://www.congress.gov/bill/116th-congress/house-bill/1349/all-info
Text	https://www.congress.gov/116/bills/hr1349/BILLS-116hr1349ih.pdf