; and (2) by adding at the end the following new paragraph: (2) Tip program safe harbor In the case of an employer who employs one or more employees who receive tips in the course of such employment which are considered remuneration for such employment under this section, no IRS tip examination with respect to such employer shall be initiated (except in the case of a tip examination of a current or former employee) if the employer— (A) establishes an educational program regarding applicable laws relating to proper reporting of tips received by employees for— (i) new employees, which shall include both verbal explanation and written materials, and (ii) existing employees, which shall be conducted quarterly, (B) establishes procedures for tipped employees to provide monthly reporting of cash and charged services and related tip income of at least $20 under section 6053(a), (C) complies with all applicable Federal tax law requirements applicable to employers for purposes of filing returns, and collection and payment of taxes imposed, with respect to tip income received by employees, and (D) maintains employee records related to— (i) contact information for such employees, and (ii) gross receipts from any services subject to tipping, and charge receipts for such services, for a period of not less than 4 calendar years after the calendar year to which the records relate. . (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2018. 4. Information reporting of income from space rentals in the beauty service industry (a) In general Subpart B of part III of subchapter A of chapter 61 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 6050Z. Returns relating to income from certain rentals of space in the beauty service industry (a) Requirement of reporting Any person who, in the course of a trade or business and for any calendar year, receives rental payments from two or more individuals providing beauty services (as