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HR 1141 103th Congress House Taxation Income tax Social security taxes Tax credits Tipping

To amend the Internal Revenue Code of 1986 to allow a credit for a portion of employer social security taxes paid with respect to employee cash tips.

Introduced: February 25, 1993 See on congress.gov
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This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) 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
Feb 25, 1993
Referred to the House Committee on Ways and Means.
Feb 25, 1993
Sponsor introductory remarks on measure. (CR E459-460)
Feb 25, 1993
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow a tax credit for the portion of employer social security taxes paid with respect to employee cash tips. Makes such credit part of the general business credit.

What's happening now February 25, 1993

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 6
All 6 Democratic 5 Republican 1
D
Reed, Jack
Rhode Island · Jul 1, 1993
 D
Pallone, Frank
New Jersey · Apr 28, 1993
 R
Smith, Christopher H.
New Jersey · Apr 26, 1993
 D
Neal, Richard E.
Massachusetts · Mar 30, 1993
 D
Wyden, Ron
Oregon · Mar 30, 1993
 D
Clyburn, James E.
South Carolina · Mar 23, 1993
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1141: To amend the Internal Revenue Code of 1986 to allow a credit for a portion of employer social security taxes paid with respect to employee cash tips.. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-1141/
MLA
"H.R. 1141: To amend the Internal Revenue Code of 1986 to allow a credit for a portion of employer social security taxes paid with respect to employee cash tips.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-1141/.
Bluebook (legal)
H.R. 1141, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-1141/.
Markdown link
[H.R. 1141: To amend the Internal Revenue Code of 1986 to allow a credit for a portion of employer social security taxes paid with respect to employee cash tips.](https://openamerica.io/bill/103-HR-1141/)
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