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HR 446 101th Congress House Taxation Social security taxes Tipping

To repeal the provision of the Omnibus Budget Reconciliation Act of 1987 which imposed employer social security taxes on cash tips.

Introduced: January 4, 1989 See on congress.gov
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This bill died when the 101st Congress ended
It never became law before the 101st Congress (1989–1990) 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
Jan 10, 1989
Referred to the Subcommittee on Social Security.
Jan 4, 1989
Referred to the House Committee on Ways and Means.
Jan 4, 1989
Introduced in House
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 Plain-English summary Congressional Research Service

Repeals a provision of the Omnibus Budget Reconciliation Act of 1987 that includes employee tips within the employer social security tax base.

What's happening now January 10, 1989

Referred to the Subcommittee on Social Security.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 4
All 4 Democratic 3 Republican 1
D
Durbin, Richard J.
Illinois · Oct 24, 1990
 R
Smith, Christopher H.
New Jersey · Oct 2, 1990
 D
Neal, Richard E.
Massachusetts · Mar 29, 1990
 D
Wyden, Ron
Oregon · Feb 28, 1989
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 446: To repeal the provision of the Omnibus Budget Reconciliation Act of 1987 which imposed employer social security taxes on cash tips.. 101st Congress. Open America. https://openamerica.io/bill/101-HR-446/
MLA
"H.R. 446: To repeal the provision of the Omnibus Budget Reconciliation Act of 1987 which imposed employer social security taxes on cash tips.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-446/.
Bluebook (legal)
H.R. 446, 101st Cong. (2026), https://openamerica.io/bill/101-HR-446/.
Markdown link
[H.R. 446: To repeal the provision of the Omnibus Budget Reconciliation Act of 1987 which imposed employer social security taxes on cash tips.](https://openamerica.io/bill/101-HR-446/)
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