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

117th Congress · introduced 2021-02-04 · Taxation · Latest: Referred to the House Committee on Ways and Means.

federal

Follow this bill, step by step

Where it came from: introduced 2021-02-04 · official record
Who proposed it: Rep. LaHood, Darin [R-IL-18] · what a sponsor is
What happened next: no floor votes in our records yet. Why?
Where it stands now: Referred to the House Committee on Ways and Means. Not final yet: this can still change. We check for updates every day.
If it becomes law and spends money: follow the money to money laws, then agencies and contracts and grants.

What does this mean?

Official title

Small Business Tax Fairness and Compliance Simplification Act

Plain 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 for beauty service establishments, and (2) specifies reporting requirements for income received from renting space to individuals who provide beauty services. The employer tip reporting safe harbor for beauty service establishments 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.

Congressional Research Service summary (Introduced in House), quoted unchanged (nonpartisan). Read the source.

What a vote does

A “Yea” vote

If it passes both chambers and is signed, it becomes law.

A “Nay” vote

If it is not passed, current law stays as it is.

PSI Sci description of the legislative step (not an opinion).

What does this mean? (plain words)

Official text

Small Business Tax Fairness and Compliance Simplification Act

Source: Congressional Research Service summary (Introduced in House)

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The strongest published arguments

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How did my representative vote? · This bill's floor votes

Officials and money

Sponsor: Rep. LaHood, Darin [R-IL-18] · 26 cosponsors

Cost estimate: No cost estimate published yet.

Cosponsors on this site

Suzan K. DelBene (D-WA), Lori Trahan (D-MA), John R. Carter (R-TX), Ed Case (D-HI), Robin L. Kelly (D-IL), John B. Larson (D-CT), Eleanor Holmes Norton (D-DC), Christopher H. Smith (R-NJ), Don Bacon (R-NE), Dina Titus (D-NV), Diana Harshbarger (R-TN), Tom Cole (R-OK), Mike Kelly (R-PA), Andrew R. Garbarino (R-NY), William R. Keating (D-MA), Josh Gottheimer (D-NJ), John R. Moolenaar (R-MI), David Schweikert (R-AZ), Jimmy Panetta (D-CA), Terri A. Sewell (D-AL), David G. Valadao (R-CA), Seth Moulton (D-MA), James P. McGovern (D-MA)

Sponsor's campaign money: Rep. LaHood, Darin [R-IL-18] reported raising $4.2 million (2025–2026). Details. Shown for context only; it does not mean any donor supported this bill.

No linked floor roll calls in our collected records yet. This does not mean the bill has never had a vote. Check the official bill history.

Words on this page, explained (3)

Bill: A proposed law. It becomes law only if it passes the legislature and is signed by the president or governor (or a veto is overridden).
Exemption: A rule that removes certain people, property or activities from a tax or requirement.
Securities: Financial investments that can be bought and sold, such as stocks and bonds.

Plain meanings written from linked sources. All words.

Sources

Congressional Research Service summary (Introduced in House)
Congress.gov
Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-117hr821.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/117/hr>

Record fed-us-cong117-hr821 · catalog fed-us-congress-bills-cong117 · updated 2026-11-15 by psicol fed-bills-cong117