To amend the Internal Revenue Code of 1986 to provide that tips received for certain services shall not be subject to income or employment taxes.
Referred to the House Committee on Ways and Means.
Congressional Research Service
Official summary
Version 00 · Introduced in House · Jul 27, 2006
Amends the Internal Revenue Code to treat the first $10,000 of tips received for cosmetology, hospitality (including lodging and food and beverage services), recreation, taxi, newspaper delivery, and shoe shine services as property transferred by gift, thus exempting such tips from income, employment, and unemployment taxation and from wage withholding.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Jan 2, 2025. Consult Congress.gov for the current record.
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