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造型师形象

FICA税务提示公平

Employment-based beauty establishments have been subject to unfair disparities in the tax code for decades.

The Small Business Tax Fairness 和 Compliance Simplification Act is bipartisan, bicameral legislation which directly helps women, 少数民族, 和 small business owners while shrinking the tax gap 和 increasing tip reporting compliance.

As service sector small businesses commonly owned by women 和 少数民族, the beauty industry is deserving of equitable access to the existing 45B tax tip credit which will create tax parity allowing our industry to thrive.
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Image of a person holding a jar of coins

What Is The FICA Tax Tip Credit?

In 1993 Congress passed the 45B FICA tax tip credit allowing restaurants to claim a dollar-for-dollar tax tip credit on the employer portion of FICA taxes that businesses pay on tips that employees receive directly from their customers.

As the second-highest tipped industry, beauty employers should receive parity with the restaurant employers in the tax code, 但现在没有. Extending access to the credit would create a fair 和 equitable application, keeping capital in our businesses 和 benefitting the entire industry.

详情请参阅 H.R.45 和 S.45

谈话要点 行业的海报

这会影响到谁?

美发沙龙, 理发店, 水疗, 和 other beauty service establishments owners are mostly comprised of middle class women 和 少数民族, employing more than 2x the national average.

沙龙老板的形象

14%非裔美国人

沙龙造型师的形象

23%的亚洲人

沙龙造型师的形象

83%的女性

沙龙老板的形象

60%的女性拥有沙龙

Image of a person holding coins

联盟
税收公平

  • International Franchise Association
  • National Association of 理发师 Boards of America
  • National Association of Women Business Owners
  • National Interstate Council of State Boards
  • 个人护理用品委员会
  • Professional Beauty Association
  • Professional Beauty Employment Coalition
  • 美学委员会
  • Associated Skin Care Professionals
  • 联合美发专家
  • 专业美甲师
  • intercoiure美国加拿大
  • International 沙龙 Spa Business Network
  • 国际水疗协会
  • 美容师芝加哥

“My team is my most important asset. Receiving this credit would allow me to shift from paying taxes on revenue my business does not receive to further investing in the women who work in my salon.”

佩奇花环 瑞秋的沙龙 & 天温泉

“The current system penalizes salon owners who declare 和 pay taxes on their employee’s tips. Extending the 45B credit to the salon industry will increase tax compliance in the second most tipped industry after restaurants 和 bars.”

埃德温·尼尔 尼尔公司

“As a South Carolina salon owner, it’s hard to reconcile why our highly-tipped industry doesn’t have access to same tip credit as our restaurant neighbours. This credit would keep needed funds in my business 和 in turn be a huge benefit to my hard-working employees.”

Archie Todd Currie 拥有5个位置的Sport Clips所有者

“As a long-time business owner, there has been an inequity in the federal tax code, giving restaurant owners access to a tax credit while salons have been left out. The 45B FICA tax tip credit allows restaurant owners a dollar-for-dollar tax credit on taxes paid into Social Security 和 Medicaid from their business on customer-paid tips.”

丽莎巷 沙龙 Owner of Lisa’s of Annapolis

法案发起人

达林·拉胡德的形象

达林·拉胡德(r-il)

susan Delbene的照片

Suzan delbene (d-wa)

本·卡丹的照片

本·卡丁(医学博士)

蒂姆·斯科特图片

蒂姆·斯科特(r-sc)

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