S. 1998 · Where this bill is now
In committee
Introduced in the Senate, Jun 9, 2025
119th Congress
1st SessionS. 1998
1st SessionS. 1998
A BILL
Small Business Tax Fairness and Compliance Simplification Act
In the SenateNo vote yet
Sponsor: Sen. Tim Scott (R-SC) · Introduced Jun 9, 2025 · Taxation · 1 version of the text
Sources: Congress.gov actions and votes · bill text from GovInfo · latest official action Jun 9, 2025: “Read twice and referred to the Committee on Finance.”
Sections
Sections · 4
- Sec. 1Short titleNo change
- Sec. 2Extension of credit for portion of employer social security taxes paid with respect to employee tips to beauty service establishmentsNo change
- Sec. 3Employer tip reporting safe harborNo change
- Sec. 4Information reporting of income from space rentals in the beauty service industryNo change