S 765
102th Congress
Senate
Taxation
Congressional reporting requirements
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: March 21, 1991
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 21, 1991
Read twice and referred to the Committee on Finance.
Mar 21, 1991
Introduced in Senate
Plain-English summary
Amends the Internal Revenue Code to exclude the imposition of employer social security taxes on cash tips.
What's happening now
Read twice and referred to the Committee on Finance.
Committees of jurisdiction
1
Cosponsors
1