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S 1815 101th Congress Senate Taxation Social security taxes Tipping

A bill to amend the Internal Revenue Code of 1986 to exclude the imposition of employer social security taxes on cash tips.

Introduced: October 31, 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 31, 1989
Read twice and referred to the Committee on Finance.
Oct 31, 1989
Introduced in Senate
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to exclude the imposition of employer social security taxes on cash tips.

What's happening now October 31, 1989

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Sep 10, 1990
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1815: A bill to amend the Internal Revenue Code of 1986 to exclude the imposition of employer social security taxes on cash tips.. 101st Congress. Open America. https://openamerica.io/bill/101-S-1815/
MLA
"S. 1815: A bill to amend the Internal Revenue Code of 1986 to exclude the imposition of employer social security taxes on cash tips.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-S-1815/.
Bluebook (legal)
S. 1815, 101st Cong. (2026), https://openamerica.io/bill/101-S-1815/.
Markdown link
[S. 1815: A bill to amend the Internal Revenue Code of 1986 to exclude the imposition of employer social security taxes on cash tips.](https://openamerica.io/bill/101-S-1815/)
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