US HB1957 | 2011-2012 | 112th Congress
Status
Spectrum: Bipartisan Bill
Status: Introduced on May 24 2011 - 25% progression, died in committee
Action: 2011-05-24 - Referred to the House Committee on Ways and Means.
Pending: House Ways And Means Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on May 24 2011 - 25% progression, died in committee
Action: 2011-05-24 - Referred to the House Committee on Ways and Means.
Pending: House Ways And Means Committee
Text: Latest bill text (Introduced) [PDF]
Summary
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.
Title
Small Business Tax Equalization and Compliance Act of 2011
Sponsors
Rep. Sam Johnson [R-TX] | Rep. Todd Akin [R-MO] | Rep. Shelley Berkley [D-NV] | Rep. Gus Bilirakis [R-FL] |
Rep. Timothy Bishop [D-NY] | Rep. Charles Boustany [R-LA] | Rep. John Carter [R-TX] | Rep. Joseph Heck [R-NV] |
Sen. Mazie Hirono [D-HI] | Rep. Henry Johnson [D-GA] | Rep. John Kline [R-MN] | Rep. John Lewis [D-GA] |
Rep. Carolyn Maloney [D-NY] | Rep. Patrick Meehan [R-PA] | Rep. Michael Michaud [D-ME] | Rep. Ed Pastor [D-AZ] |
Rep. Chellie Pingree [D-ME] | Rep. Aaron Schock [R-IL] | Rep. James Sensenbrenner [R-WI] | Rep. Patrick Tiberi [R-OH] |
History
Date | Chamber | Action |
---|---|---|
2011-05-24 | House | Referred to the House Committee on Ways and Means. |
Same As/Similar To
SB974 (Same As) 2011-05-12 - Read twice and referred to the Committee on Finance. (text of measure as introduced in Senate: CR S2943-2944)
Subjects
Employment taxes
Income tax credits
Self-employed
Small business
Tax administration and collection, taxpayers
Taxation
Wages and earnings
Income tax credits
Self-employed
Small business
Tax administration and collection, taxpayers
Taxation
Wages and earnings
US Congress State Sources
Type | Source |
---|---|
Summary | https://www.congress.gov/bill/112th-congress/house-bill/1957/all-info |
Text | https://www.congress.gov/112/bills/hr1957/BILLS-112hr1957ih.pdf |