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HR 3803 98th Congress House Taxation Food and Food Industry Food industry Income tax Labor and Employment Tax administration Tipping Wages

A bill to amend certain provisions of the Internal Revenue Code of 1954 relating to the reporting of tips in the case of certain food and beverage establishments.

Introduced: August 4, 1983 See on congress.gov
This bill died when the 98th Congress ended
It never became law before the 98th Congress (1983–1984) 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
Aug 4, 1983
Referred to House Committee on Ways and Means.
Aug 4, 1983
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to provide for the reporting of tips by large food or beverage establishments in lieu of allocation requirements if reported tips do not equal eight percent of gross receipts. Allows for a reduction of such percentage under certain circumstances.

What's happening now August 4, 1983

Referred to House Committee on Ways and Means.

 Related & companion bills 2
 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3803: A bill to amend certain provisions of the Internal Revenue Code of 1954 relating to the reporting of tips in the case of certain food and beverage establishments.. 98th Congress. Open America. https://openamerica.io/bill/98-HR-3803/
MLA
"H.R. 3803: A bill to amend certain provisions of the Internal Revenue Code of 1954 relating to the reporting of tips in the case of certain food and beverage establishments.." 98th Congress, 2026, Open America, https://openamerica.io/bill/98-HR-3803/.
Bluebook (legal)
H.R. 3803, 98th Cong. (2026), https://openamerica.io/bill/98-HR-3803/.
Markdown link
[H.R. 3803: A bill to amend certain provisions of the Internal Revenue Code of 1954 relating to the reporting of tips in the case of certain food and beverage establishments.](https://openamerica.io/bill/98-HR-3803/)
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