Skip to main content
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: September 28, 2006 See on congress.gov
Sign in to write a letter Sign in to watch
This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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 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
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service

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 July 27, 2006

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Republican 2
TIAHRT, TODD
· Sep 28, 2006
 R
Rogers, Mike D.
Alabama · Sep 6, 2006
 R
Blackburn, Marsha
Tennessee · Jul 27, 2006
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5917: 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.. 109th Congress. Open America. https://openamerica.io/bill/109-HR-5917/
MLA
"H.R. 5917: 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.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-5917/.
Bluebook (legal)
H.R. 5917, 109th Cong. (2026), https://openamerica.io/bill/109-HR-5917/.
Markdown link
[H.R. 5917: 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/109-HR-5917/)
Report a problem