# 115-hr-6736: Small Business Tax Fairness and Compliance Simplification Act

115-hr-6736, Small Business Tax Fairness and Compliance Simplification Act, is a 115th Congress bill sponsored by Rep. LaHood, Darin [R-IL-16] (R-IL); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/115-hr-6736
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 115-hr-6736
- Congress: 115
- Title: Small Business Tax Fairness and Compliance Simplification Act
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2018-09-07
- Sponsor: Rep. LaHood, Darin [R-IL-16] (R-IL)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## 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 tipping employees who provide the service is customary. "Beauty services" include barbering and hair care, nail care, esthetics, and body and spa treatments. The bill also (1) establishes an employer tip reporting safe harbor, and (2) specifies reporting requirements for income received from renting space to individuals who provide beauty services. The employer tip reporting safe harbor provides an exemption from certain Internal Revenue Service tip examinations for employers who meet certain requirements for educational programs, reporting procedures, compliance with tax law, and recordkeeping.

## Cosponsors (1)

- Rep. DelBene, Suzan K. [D-WA-1] (D-WA), 2018-09-07T00:00:00.000Z

## Related bills

- 115-hr-6510: Restore Our Parks and Public Lands Act
- 115-hr-5499: Stephen Michael Gleason Congressional Gold Medal Act
- 115-hr-5141: United States-Israel Security Assistance Authorization Act of 2018
- 115-hr-5129: Global Food Security Reauthorization Act of 2018
- 115-hr-4547: Strengthening Protections for Social Security Beneficiaries Act of 2018
- 115-hr-4107: USS Indianapolis Congressional Gold Medal Act

## Sources
- [115-hr-6736 on Congress.gov](https://www.congress.gov/bill/115th-congress/house-bill/6736)

## Related
- [115-hr-6510: Restore Our Parks and Public Lands Act](https://policyrisk.com/legislation/115-hr-6510)
- [115-hr-5499: Stephen Michael Gleason Congressional Gold Medal Act](https://policyrisk.com/legislation/115-hr-5499)
- [115-hr-5141: United States-Israel Security Assistance Authorization Act of 2018](https://policyrisk.com/legislation/115-hr-5141)
- [115-hr-5129: Global Food Security Reauthorization Act of 2018](https://policyrisk.com/legislation/115-hr-5129)
- [115-hr-4547: Strengthening Protections for Social Security Beneficiaries Act of 2018](https://policyrisk.com/legislation/115-hr-4547)
- [115-hr-4107: USS Indianapolis Congressional Gold Medal Act](https://policyrisk.com/legislation/115-hr-4107)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/115-hr-6736 (as of 2025-11-18).