To amend the Internal Revenue Code of 1986 to restore prior law with respect to the application of employer social security taxes to employees' cash tips.
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 22, 1991
Referred to the Subcommittee on Social Security.
Mar 19, 1991
Referred to the House Committee on Ways and Means.
Mar 19, 1991
Introduced in House
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Plain-English summary
Amends the Internal Revenue Code to restore prior law for determining wages subject to employer social security taxes for certain employers whose employees receive income from tips.
What's happening now
Referred to the Subcommittee on Social Security.
Bill text
1 version
- Introduced in House Formatted Text
Committees of jurisdiction
2
Cite this page
U.S. Congress. (2026). H.R. 1472: To amend the Internal Revenue Code of 1986 to restore prior law with respect to the application of employer social security taxes to employees' cash tips.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-1472/
"H.R. 1472: To amend the Internal Revenue Code of 1986 to restore prior law with respect to the application of employer social security taxes to employees' cash tips.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-1472/.
H.R. 1472, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-1472/.
[H.R. 1472: To amend the Internal Revenue Code of 1986 to restore prior law with respect to the application of employer social security taxes to employees' cash tips.](https://openamerica.io/bill/102-HR-1472/)