II 118th CONGRESS 1st Session S. 45 IN THE SENATE OF THE UNITED STATES January 24 (legislative day, January 3), 2023 Mr. Cardin (for himself and Mr. Scott of South Carolina ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL 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.