,i  #aah? ,,congress  #b;d ,session  ,h4
 ,r4 #ghgj  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,april #e1 #bjbd,mr4  
,bacon introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to provide t c]ta9 tips  
%all n be subject to income or employm5t
 taxes = a p]iod ( #e ye>s4  #a4 ,%ort  
title ,?is ,act may be cit$ z ! ,tip    
,tax ,t]m9ation ,act4  #b4 ,exclusion f 
gross income ( c]ta9 tipp$ wages  7a7 ,9
 g5]al ,"p ,,iii ( sub*apt] ,b ( *apt]  
#a ( ! ,int]nal ,rev5ue ,code ( #aihf is
 am5d$ by ins]t+ aft] section #aci;,i ! 
foll[+ new section3  #aci;,j4 ,c]ta9    
tipp$ wages  7a7 ,9 g5]al ,gross income 
%all n include s mu* ( ! eligible tips  
receiv$ by an individual dur+ ! taxable 
ye> z does n exce$ #bj1jjj4  7b7        
,eligible tips ,= purposes ( ?is        
section1 ! t]m eligible tips means      
am\nts receiv$ :ile p]=m+ s]vices :i*   
con/itute employm5t 9 a position :i*    
g5]ally relies on tips z "p ( wages1    

includ+ cosmetology1 hospitality1 & food
 s]vice4  7c7 ,d5ial ( d\ble b5efit     
7#a7 ,9 g5]al ,except z provid$ 9       
p>agraph 7#b71 any am\nt :i* is exclud$ 
f gross income "u ?is section %all n be 
tak5 into acc\nt 9 det]m9+ any d$uction 
or cr$it "u ?is *apt]4  7#b7 ,exception 
= *ild tax cr$it2 e>n$ income cr$it ,!  
am\nt exclud$ f gross income "u ?is     
section %all be tak5 into acc\nt =      
purposes ( det]m9+ ! cr$its "u sections 
#bd & #cb4  7d7 ,t]m9ation ,?is section 
%all n apply to tips receiv$ aft]       
,decemb] #ca1 #bjbh4  4  7b7            
,application to employm5t taxes  7#a7   
,social security taxes  7,a7 ,9 g5]al   
,section #caba7;a77#ab7 ( su* ,code is  
am5d$ by /rik+--  7,a7 tips  & ins]t+   
,except z provid$ 9 section #aci;,j--   
7,a7 tips  4  7,b7 ,tru/ funds held     
h>mless ,!re are h]eby appropriat$ to ! 
,f$]al ,old-,age & ,survivors ,insurance
 ,tru/ ,fund1 ! ,f$]al ,disability      
,insurance ,tru/ ,fund1 & ! ,f$]al      
,hospital ,insurance ,tru/ ,fund am\nts 

equival5t to ! r$uction 9 rev5ues to ea*
 su* ,tru/ ,fund1 respectively1 by      
reason ( ! am5dm5t made by subp>agraph  
7,a7 7det]m9$ )\t reg>d to ?is          
subp>agraph74 ,am\nts appropriat$ by !  
prec$+ s5t5ce %all be transf]r$ f !     
g5]al fund at su* times & 9 su* mann] z 
to replicate to ! ext5t possible !      
transf]s :i* w\ld h occurr$ to su* ,tru/
 ,fund _h ?is section n be5 enact$4     
7#b7 ,unemploym5t ,taxes ,section       
#ccjf7s7 ( su* ,code is am5d$ by /rik+  
,= purposes ( ?is *apt] & ins]t+ ,except
 z provid$ 9 section #aci;,j1 = purposes
 ( ?is *apt]14  7#c7 ,wage )hold+       
,section #cdja7;a77#af7 ( su* ,code is  
am5d$ by /rik+--  7,a7 tips  & ins]t+   
,except z provid$ 9 section #aci;,j--   
7,a7 tips  4  7c7 ,cl]ical am5dm5t ,!   
table ( sections = "p ,,iii ( sub*apt]  
,b ( *apt] #a ( su* ,code is am5d$ by   
ins]t+ aft] ! item relat+ to section    
#aci;,i ! foll[+ new item3  ,sec4       
#aci;,j4 ,c]ta9 tipp$ wages4  4  7d7    
,effective date ,! am5dm5ts made by ?is 

section %all apply to am\nts receiv$    
aft] ,decemb] #ca1 #bjbc4