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HR 5445 107th Congress House

Tip Tax Fairness Act of 2002

Official title: To amend the Internal Revenue Code of 1986 to provide that an employer shall be liable for Social Security taxes on unreported tips paid to an employee only af… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to provide that an employer shall be liable for Social Security taxes on unreported tips paid to an employee only after the Internal Revenue Service establishes the amount of tips received by that employee.

Introduced: September 24, 2002 See on congress.gov
Taxation Labor and EmploymentSocial WelfareSocial security taxesTax administrationTipping
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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
Sep 25, 2002
Sponsor introductory remarks on measure. (CR E1641)
Sep 24, 2002
Referred to the House Committee on Ways and Means.
Sep 24, 2002
Introduced in House
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 Latest action September 25, 2002

Sponsor introductory remarks on measure. (CR E1641)

 Plain-English summary Congressional Research Service
Tip Tax Fairness Act of 2002 - Amends the Internal Revenue Code to prohibit the Secretary of the Treasury from issuing a notice and demand to an employer for Social Security taxes with respect to tips received by an employee until the Secretary has determined the amount of tips received by the employee.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 6
All 6 Democratic 1 Republican 4
R
Wilson, Joe
South Carolina · Nov 12, 2002
 D
Larsen, Rick
Washington · Oct 24, 2002
 R
Boozman, John
Arkansas · Oct 1, 2002
 R
Calvert, Ken
California · Sep 24, 2002
 R
Graham, Lindsey
South Carolina · Sep 24, 2002
SMITH, NICK
· Sep 24, 2002
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5445: Tip Tax Fairness Act of 2002. 107th Congress. Open America. https://openamerica.io/bill/107-HR-5445/
MLA
"H.R. 5445: Tip Tax Fairness Act of 2002." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-5445/.
Bluebook (legal)
H.R. 5445, 107th Cong. (2026), https://openamerica.io/bill/107-HR-5445/.
Markdown link
[H.R. 5445: Tip Tax Fairness Act of 2002](https://openamerica.io/bill/107-HR-5445/)
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