,i #aag? ,,congress #a/ ,session ,h4 ,r4 #hba ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,febru>y #d1 #bjba,mr4 ,la,hood 7= himself & ,ms4 ,del,bene7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to simplify report+ requirem5ts1 promote tax compliance1 & r$uce tip report+ compliance burd5s 9 ! beauty s]vice indu/ry4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,small ,bus9ess ,tax ,fairness & ,compliance ,simplification ,act4 #b4 ,ext5sion ( cr$it = portion ( employ] social security taxes paid ) respect to employee tips to beauty s]vice e/abli%m5ts 7a7 ,ext5sion ( tip cr$it to beauty s]vice bus9ess 7#a7 ,9 g5]al ,section #de;,b7b77#b7 ( su* ,code is am5d$ to read z foll[s3 7#b7 ,application only to c]ta9 l9es ( bus9ess ,9 apply+ p>agraph 7#a7 !re %all be tak5 into acc\nt only tips receiv$ f cu/om]s or cli5ts 9 connection ) ! foll[+ s]vices3 7,a7 ,! provid+1 deliv]+1 or s]v+ ( food or bev]ages = consumption1 if ! tipp+ ( employees deliv]+ or s]v+ food or bev]ages by cu/om]s is cu/om>y4 7,b7 ,! provid+ ( beauty s]vices to a cu/om] or cli5t if ! tipp+ ( employees provid+ su* s]vices is cu/om>y4 4 7#b7 ,beauty s]vice def9$ ,section #de;,b ( su* ,code is am5d$ by add+ at ! end ! foll[+ new subsection3 7e7 ,beauty s]vice ,= purposes ( ?is section1 ! t]m beauty s]vice means any ( ! foll[+3 7#a7 ,b>b]+ & hair c>e4 7#b7 ,nail c>e4 7#c7 ,e/hetics4 7#d7 ,body & spa treatm5ts4 4 7b7 ,cr$it det]m9$ ) respect to m9imum wage 9 effect ,section #de;,b7b77#a77;,b7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 is am5d$-- 7#a7 by /rik+ z 9 effect on ,janu>y #a1 #bjjg1 &2 & 7#b7 by ins]t+ 1 & 9 ! case ( food or bev]age e/abli%m5ts1 z 9 effect on ,janu>y #a1 #bjjg aft] )\t reg>d to section #c7m7 ( su* ,act4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbj4 #c4 ,employ] tip report+ safe h>bor 7a7 ,9 g5]al ,section #caba7q7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7#a7 by /rik+ s mu* z prec$es ( ?is *apt] & ins]t+ ! foll[+3 7q7 ,tips includ$ = bo? employee & employ] taxes 7#a7 ,9 g5]al ,= purposes 2 & 7#b7 by add+ at ! end ! foll[+ new p>agraph3 7#b7 ,tip program safe h>bor ,9 ! case ( an employ] :o employs "o or m employees :o receive tips 9 ! c\rse ( su* employm5t :i* are attributable to ! p]=mance ( beauty s]vices 7z su* t]m is def9$ 9 section #de;,b7 are consid]$ remun]ation = su* employm5t "u ?is section1 no ,,irs tip exam9ation ) respect to su* employ] %all be initiat$ 7except 9 ! case ( a tip exam9ation ( a curr5t or =m] employee7 if ! employ]-- 7,a7 e/abli%es an educational program reg>d+ applicable laws relat+ to prop] report+ ( tips receiv$ by employees =-- 7i7 new employees1 :i* %all include bo? v]bal explanation & writt5 mat]ials1 & 7ii7 exi/+ employees1 :i* %all be conduct$ qu>t]ly1 7,b7 e/abli%es proc$ures = tipp$ employees to provide mon?ly report+ ( ca% & *>g$ s]vices & relat$ tip income ( at lea/ #bj "u section #fjec7;a71 7,c7 complies ) all applicable ,f$]al tax law requirem5ts applicable to employ]s = purposes ( fil+ returns1 & collection & paym5t ( taxes impos$1 ) respect to tip income receiv$ by employees1 & 7,d7 ma9ta9s employee records relat$ to-- 7i7 contact in=mation = su* employees1 & 7ii7 gross receipts f any s]vices subject to tipp+1 & *>ge receipts = su* s]vices1 = a p]iod ( n less ?an #d cal5d> ye>s aft] ! cal5d> ye> to :i* ! records relate4 4 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjba4 #d4 ,in=mation report+ ( income f space r5tals 9 ! beauty s]vice indu/ry 7a7 ,9 g5]al ,subp>t ,b ( "p ,,iii ( sub*apt] ,a ( *apt] #fa ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new section3 #fjej,z4 ,returns relat+ to income f c]ta9 r5tals ( space 9 ! beauty s]vice indu/ry 7a7 ,requirem5t ( report+ ,any p]son :o1 9 ! c\rse ( a trade or bus9ess & = any cal5d> ye>1 receives r5tal paym5ts f two or m individuals provid+ beauty s]vices 7z def9$ 9 section #de;,b7e77 aggregat+ #fjj or m ea* = ! lease ( space to provide su* s]vices to ?ird-p>ty patrons %all make ! return describ$ 9 subsection 7b7 ) respect to ea* p]son f :om su* r5t 0 s receiv$ at su* "t z ! ,secret>y may by regulations prescribe4 7b7 ,return ,a return is describ$ 9 ?is subsection if su* return-- 7#a7 is 9 su* =m z ! ,secret>y may prescribe1 & 7#b7 conta9s-- 7,a7 ! "n1 address1 & ,,t9 ( ea* p]son f :om a r5tal paym5t describ$ 9 subsection 7a7 0 receiv$ dur+ ! cal5d> ye>1 7,b7 ! aggregate am\nt ( su* paym5ts receiv$ by su* p]son dur+ su* cal5d> ye> & ! date & am\nt ( ea* su* paym5t1 & 7,c7 su* o!r in=mation z ! ,secret>y may require4 7c7 ,/atem5t ,to be furni%$ to p]sons ) respect to :om in=mation is requir$ 7#a7 ,9 g5]al ,e p]son requir$ to make a return "u subsection 7a7 %all furni% to ea* p]son ^: "n is requir$ to be set =? 9 su* return a writt5 /atem5t %[+-- 7,a7 ! "n1 address1 & phone numb] ( ! in=mation contact ( ! p]son requir$ to make su* a return1 & 7,b7 ! aggregate am\nt ( paym5ts to ! p]son requir$ to be %[n on ! return4 7#b7 ,furni%+ ( in=mation ,! writt5 /atem5t requir$ "u p>agraph 7#a7 %all be furni%$ to ! p]son on or be=e ,janu>y #ca ( ! ye> foll[+ ! cal5d> ye> = :i* ! return "u subsection 7a7 is requir$ to be made4 7d7 ,regulations & guidance ,! ,secret>y may prescribe su* regulations & o!r guidance z may be appropriate or necess>y to c>ry out ! purpose ( ?is subsection1 includ+ rules to prev5t duplicative report+ ( transactions4 4 7b7 ,cl]ical am5dm5t ,! table ( sections = sub*apt] ,a ( *apt] #fa ( su* ,code is am5d$ by add+ at ! end ! foll[+ new item3 ,sec4 #fjej,z4 ,returns relat+ to income f c]ta9 r5tals ( space 9 ! beauty s]vice indu/ry4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to paym5ts made aft] ,decemb] #ca1 #bjba4