FIND Act

House Bill

H.R. 45

119th Congress

FIND Act

In Committee

Introduced:Jun 4, 2025

Primary Sponsor

Darin LaHood

R - IL

Cosponsors

50

Quick Stats

Policy Area

Taxation

Summary

This bill would expand a tax credit that helps businesses cover the cost of Social Security taxes on employee tips. It would expand this credit to include tips for beauty services like haircuts, nail care, and spa treatments. It also creates a 'safe harbor' to make it easier for beauty service businesses to comply with tax reporting requirements.

Latest Action

Referred to the House Committee on Ways and Means.

Introduced6/4/2025

StatusReferred to the House Committee on Oversight and Government Reform.

ChamberHouse

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Vote Prediction

FIND Act

This bill would expand a tax credit that helps businesses cover the cost of Social Security taxes on employee tips. It would expand this credit to include tips for beauty services like haircuts, nail care, and spa treatments. It also creates a 'safe harbor' to

Community Breakdown

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0 predictions

This bill would expand a tax credit that helps businesses cover the cost of Social Security taxes on employee tips. It would expand this credit to include tips for beauty services like haircuts, nail care, and spa treatments. It also creates a 'safe harbor' to make it easier for beauty service businesses to comply with tax reporting requirements.

Bill Number: 45
Introduced: 6/4/2025
Status: Referred to the House Committee on Oversight and Government Reform.
Policy Area: Taxation

Data from Congress.gov

AI-generated summary

Fact Sheet

Title: FIND Act
Bill Number: 45
Sponsor: No sponsor
Status: Referred to the House Committee on Oversight and Government Reform.
Introduced: 6/4/2025
Summary: This bill would expand a tax credit that helps businesses cover the cost of Social Security taxes on employee tips. It would expand this credit to include tips for beauty services like haircuts, nail care, and spa treatments. It also creates a 'safe harbor' to make it easier for beauty service busin

Data from Congress.gov

AI Summary

Plain-English explanation of this bill

This bill would expand a tax credit that helps businesses cover the cost of Social Security taxes on employee tips. It would expand this credit to include tips for beauty services like haircuts, nail care, and spa treatments. It also creates a 'safe harbor' to make it easier for beauty service businesses to comply with tax reporting requirements.

Last updated: 12/30/2025

Official Summary

Congressional Research Service 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.

Key Points

Main provisions of the bill

Expands an existing tax credit to cover Social Security taxes on tips for beauty service employees, not just food/beverage service
Establishes a 'safe harbor' that exempts beauty service businesses from certain IRS examinations if they meet educational, reporting, and recordkeeping requirements
Specifies reporting requirements for income from renting space to individual beauty service providers

How This Impacts Americans

Potential effects on citizens and communities

This bill would primarily benefit small businesses in the beauty services industry, like salons and spas, by providing tax credits and compliance simplification to help offset the costs of Social Security taxes on employee tips. It could lead to lower prices or higher wages for workers in those industries.

Policy Areas

Primary Policy Area

Taxation

Related Subjects

Business records

Cosmetics and personal care

Employment and training programs

Employment taxes

Income tax credits

Tax administration and collection, taxpayers

Wages and earnings

Scope & Jurisdiction

Jurisdiction Level

federal

Congressional Session

119th Congress

Citation Reference

45, 119th Congress (2025). "FIND Act". Source: Voter's Right Platform. https://votersright.org/bills/118-hr-45

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