Congressional Bills
H.R. 45 (Introduced in House)
5 sections
- PreambleTo amend the Internal Revenue Code of 1986 to simplify reporting requirements, promote tax compliance, and reduce tip...
- Sec. 1Short title
- Sec. 2Extension of credit for portion of employer social security taxes paid with respect to employee tips to beauty service establishments
- Sec. 3Employer tip reporting safe harbor
- Sec. 4Information reporting of income from space rentals in the beauty service industry