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HR 558 119th Congress House Taxation

Tip Tax Termination Act

Introduced: January 20, 2025 Introduced by: Bacon, Don Republican · Nebraska See on congress.gov
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 20, 2025
Referred to the House Committee on Ways and Means.
Jan 20, 2025
Introduced in House
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 Plain-English summary Congressional Research Service

Tip Tax Termination Act 

This bill excludes from gross income for federal tax purposes up to $20,000 of eligible tips received during the tax year. The bill also requires the Internal Revenue Service to modify the tables and procedures used to withhold federal income tax from wages to take into account eligible tips excluded from gross income. 

The bill defines eligible tips as amounts received while performing services in a position that generally relies on tips as part of wages, including cosmetology, hospitality, and food service.

Further, under the bill, the amount of eligible tips excluded from gross income must not be included in determining federal tax deductions or credits, except for purposes of calculating the child tax credit and earned income tax credit.

Finally, the exclusion from gross income only applies to eligible tips received before 2030.

What's happening now January 20, 2025

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 558: Tip Tax Termination Act. 119th Congress. Open America. https://openamerica.io/bill/119-HR-558/
MLA
"H.R. 558: Tip Tax Termination Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-558/.
Bluebook (legal)
H.R. 558, 119th Cong. (2026), https://openamerica.io/bill/119-HR-558/.
Markdown link
[H.R. 558: Tip Tax Termination Act](https://openamerica.io/bill/119-HR-558/)
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