HR 5917
109th Congress
House
Taxation
Gifts
Income tax
Labor and Employment
Minimum wages
Social Welfare
Social security taxes
Tax exclusion
Tipping
Withholding tax
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: July 27, 2006
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 27, 2006
Referred to the House Committee on Ways and Means.
Jul 27, 2006
Introduced in House
Plain-English summary
Amends the Internal Revenue Code to treat the first $10,000 of tips received for cosmetology, hospitality (including lodging and food and beverage services), recreation, taxi, newspaper delivery, and shoe shine services as property transferred by gift, thus exempting such tips from income, employment, and unemployment taxation and from wage withholding.
What's happening now
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1