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HR 1274 107th Congress House Taxation Agriculture and Food Barber and beauty shops Commerce Food service employees Gifts Government Operations and Politics Hotels, motels, etc. Income tax Labor and Employment Minimum wages Newspapers Personal income tax Recreation Social Welfare Social security taxes Sports and Recreation Tax exclusion Taxicabs Tipping

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: March 28, 2001 See on congress.gov
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This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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 28, 2001
Referred to the House Committee on Ways and Means.
Mar 28, 2001
Sponsor introductory remarks on measure. (CR E472)
Mar 28, 2001
Introduced in House
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 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.
What's happening now March 28, 2001

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
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 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Wilson, Joe
South Carolina · May 21, 2002
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1274: 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.. 107th Congress. Open America. https://openamerica.io/bill/107-HR-1274/
MLA
"H.R. 1274: 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.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-1274/.
Bluebook (legal)
H.R. 1274, 107th Cong. (2026), https://openamerica.io/bill/107-HR-1274/.
Markdown link
[H.R. 1274: 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/107-HR-1274/)
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