; 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 such records relate. . (b) Effective date The amendments made by this section shall apply to tips received for services performed after December 31, 2018. 302. Information reporting of income from certain rentals of space in the beauty service industry (a) In general Subpart B of part III of subchapter A of chapter 61 is amended by inserting after section 6050Y the following new section: 6050Z. Returns with respect to income from certain rentals of space for beauty services (a) In general Any person who, in connection with its trade or business or rental activity, receives rental income from 2 or more individuals providing beauty services in excess of $600 each for a calendar year for the rental of space to provide such beauty services to third-party patrons, shall make a return with respect to each such individual, at such time and in such manner as the Secretary shall prescribe, which shall include— (1) the name, address, and TIN of such individual, (2) the total amount received from such individual during such calendar year, including the date and amount of each payment, and (3) such additional information as the Secretary may require. (b) Statements To be furnished to persons with respect to whom information is required To be furnished (1) In general Every person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth in such return a written statement showing— (A) the name, address, and phone number of the information contact of the person required to make such return, and (B) the aggregate amount of payments to the person required to be shown on such return. (2) Furnishing of information The written statement required under paragraph (1) shall be furnished to the individual on or before January 31 of the year following the calendar year for which the return under