H.R.821: Small Business Tax Fairness and Compliance Simplification Act

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Bill Summary

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...

(Source: Library of Congress)

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There is one statement associated with H.R.821.

Bill Actions

Date Description
Feb. 4, 2021
Referred to the House Committee on Ways and Means.
Feb. 4, 2021

Introduced in the House by Darin M. LaHood (R-Ill.)

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