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HR 1921 106th Congress House

Tip Credit Protection Act of 1999

Official title: To provide that the provision of the Fair Labor Standards Act of 1938 on the accounting of tips in determining the wage of tipped employees shall preempt any S… Show full official titleShow less

Official title: To provide that the provision of the Fair Labor Standards Act of 1938 on the accounting of tips in determining the wage of tipped employees shall preempt any State or local provision precluding a tip credit or requiring a tip credit less than the tip credit provided under such Act and 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: June 8, 1999 See on congress.gov
Labor and Employment Agriculture and FoodBarber and beauty shopsCommerceFederal preemption
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Food service employeesGiftsGovernment Operations and PoliticsHotels, motels, etc.Income taxLocal lawsMinimum wagesNewspapersPersonal income taxRecreationSocial WelfareSocial security taxesSports and RecreationState lawsTax exclusionTaxationTaxicabsTippingTransportation and Public WorksUnemployment insuranceWithholding 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
Jul 2, 1999
Referred to the Subcommittee on Workforce Protections.
May 25, 1999
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
May 25, 1999
Introduced in House
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 Latest action July 2, 1999

Referred to the Subcommittee on Workforce Protections.

 Plain-English summary Congressional Research Service
Tip Credit Protection Act of 1999 - Amends the Fair Labor Standards Act to provide that the provisions of such Act relating to accounting of tips in determining tipped employees' wages shall preempt any State or local law or ordinance precluding a tip credit or requiring a tip credit less than provided for by such Act.

Amends the Internal Revenue Code to treat as gift transfers and exclude from gross income and social security and unemployment taxes up to $10,000 annually in tips from qualified services (cosmetology, hospitality, recreation, taxi, newspaper delivery, and shoe shine services).

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 3
 Cosponsors 1
All 1 Republican 1
R
Calvert, Ken
California · Jun 8, 1999
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1921: Tip Credit Protection Act of 1999. 106th Congress. Open America. https://openamerica.io/bill/106-HR-1921/
MLA
"H.R. 1921: Tip Credit Protection Act of 1999." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-1921/.
Bluebook (legal)
H.R. 1921, 106th Cong. (2026), https://openamerica.io/bill/106-HR-1921/.
Markdown link
[H.R. 1921: Tip Credit Protection Act of 1999](https://openamerica.io/bill/106-HR-1921/)
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