S1998-119

Introduced

To amend the Internal Revenue Code of 1986 to simplify reporting requirements, promote tax compliance, and reduce tip reporting compliance burdens in the beauty service industry.

119th Congress Introduced Jun 9, 2025

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

The bill adds or tightens a compliance mandate, definition change provision: 2, adds or tightens a reporting req, compliance mandate, definition change provision: 3, and expands a appropriation, reporting req, compliance mandate provision: 4. It relies on compliance mandates, reporting requirements, definition changes, and appropriations. The main policy areas are Transportation, Finance, and Education.

Who Benefits and How

The available clause analysis does not identify a specific beneficiary group.

Who Bears the Burden and How

No clear private burden is identified from the available clause analysis; implementing agencies may still take on administrative work.

Key Provisions

  • Adds or tightens a compliance mandate, definition change provision: 2.
  • Adds or tightens a reporting req, compliance mandate, definition change provision: 3.
  • Expands a appropriation, reporting req, compliance mandate provision: 4.
  • Expands a appropriation, reporting req, compliance mandate provision: 6050AA.

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for primary purpose and policy domains.

At a Glance

What This Bill Does

The bill adds or tightens a compliance mandate, definition change provision: 2, adds or tightens a reporting req, compliance mandate, definition change provision: 3, and expands a appropriation, reporting req, compliance mandate provision: 4.

Key Policy Areas

Transportation, Finance, Education

Primary Purpose

The bill adds or tightens a compliance mandate, definition change provision: 2, adds or tightens a reporting req, compliance mandate, definition change provision: 3, and expands a appropriation, reporting req, compliance mandate provision: 4.

Policy Domains

Transportation Finance Education

Legislative Progress

Introduced
Introduced Committee Passed
Jun 9, 2025

Mr. Scott of South Carolina (for himself and Ms. Alsobrooks) …

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Transportation Finance Education
Actor Mappings
"the_secretary"
→ The Secretary identified in the operative section

Key Definitions

Terms defined in this bill

1 term
"beauty service" §H8B7D6D1B502E4329907308F2E9709A5D

any of the following: Barbering and hair care. Nail care. Esthetics. Body and spa treatments. Section 45B(b)(1)(B) of the Internal Revenue Code of 1986 is amended— by striking as in effect on January 1, 2007, and

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology