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HR 4015 100th Congress House

A bill to repeal the provisions of the Omnibus Budget Reconciliation Act of 1987 which imposed employer social security taxes on cash tips.

Introduced: March 30, 1988 See on congress.gov
Social Welfare Labor and EmploymentSocial security taxesTaxationTippingWages
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This bill died when the 100th Congress ended
It never became law before the 100th Congress (1987–1988) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 2, 1988
Referred to Subcommittee on Social Security.
Feb 25, 1988
Referred to House Committee on Ways and Means.
Feb 25, 1988
Introduced in House
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 Latest action March 2, 1988

Referred to Subcommittee on Social Security.

 Plain-English summary Congressional Research Service

Repeals a provision of the Omnibus Budget Reconciliation Act of 1987 which includes employee tips within the wages on which employer social security taxes are based.

 Committees of jurisdiction 2
 Cosponsors 6
All 6 Democratic 1
TAUZIN, W.
· Sep 28, 1988
 D
Wyden, Ron
Oregon · Aug 10, 1988
BALLENGER, CASS
· May 26, 1988
COMBEST, LARRY
· Mar 30, 1988
CRANE, PHILIP
· Mar 30, 1988
HOUGHTON, AMO
· Mar 30, 1988
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4015: A bill to repeal the provisions of the Omnibus Budget Reconciliation Act of 1987 which imposed employer social security taxes on cash tips.. 100th Congress. Open America. https://openamerica.io/bill/100-HR-4015/
MLA
"H.R. 4015: A bill to repeal the provisions of the Omnibus Budget Reconciliation Act of 1987 which imposed employer social security taxes on cash tips.." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-HR-4015/.
Bluebook (legal)
H.R. 4015, 100th Cong. (2026), https://openamerica.io/bill/100-HR-4015/.
Markdown link
[H.R. 4015: A bill to repeal the provisions of the Omnibus Budget Reconciliation Act of 1987 which imposed employer social security taxes on cash tips.](https://openamerica.io/bill/100-HR-4015/)
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