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HR 1329 106th Congress House

To amend the Internal Revenue Code of 1986 to provide that tips received for certain services shall not be subject to income or employment taxes.

Introduced: April 14, 1999 See on congress.gov
Taxation Agriculture and FoodBarber and beauty shopsCommerceFood service employees
More subjectsShow fewer subjects
GiftsGovernment Operations and PoliticsHotels, motels, etc.Income taxLabor and EmploymentMinimum wagesNewspapersPersonal income taxRecreationSocial WelfareSocial security taxesSports and RecreationTax exclusionTaxicabsTippingTransportation and Public WorksWithholding tax
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This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) 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
Mar 25, 1999
Referred to the House Committee on Ways and Means.
Mar 25, 1999
Sponsor introductory remarks on measure. (CR E590-591)
Mar 25, 1999
Introduced in House
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 Latest action March 25, 1999

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to make revisions concerning the treatment of tip income for specified services, including treating a limited amount of tips as property transferred by gift.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 7
All 7 Republican 2
NETHERCUTT, GEORGE
· Oct 5, 1999
GOSS, PORTER
· Jul 21, 1999
TAUZIN, W.
· Jul 21, 1999
 R
Graham, Lindsey
South Carolina · Jul 19, 1999
HOUGHTON, AMO
· May 12, 1999
CRANE, PHILIP
· Apr 28, 1999
 R
Calvert, Ken
California · Apr 14, 1999
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1329: To amend the Internal Revenue Code of 1986 to provide that tips received for certain services shall not be subject to income or employment taxes.. 106th Congress. Open America. https://openamerica.io/bill/106-HR-1329/
MLA
"H.R. 1329: To amend the Internal Revenue Code of 1986 to provide that tips received for certain services shall not be subject to income or employment taxes.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-1329/.
Bluebook (legal)
H.R. 1329, 106th Cong. (2026), https://openamerica.io/bill/106-HR-1329/.
Markdown link
[H.R. 1329: To amend the Internal Revenue Code of 1986 to provide that tips received for certain services shall not be subject to income or employment taxes.](https://openamerica.io/bill/106-HR-1329/)
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