,i  #aah? ,,congress  #b;d ,session  ,h4
 ,r4 #hdja  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,may #ae1 #bjbd,mr4   
,blum5au] introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to all[ a cr$it = 
a portion ( employ] social security     
taxes paid ) respect to s]vice *>ges    
paid by ! employ] to an employee 9 ! =m 
( wages1 & = o!r purposes4  #a4 ,%ort   
title ,?is ,act may be cit$ z !         
,re/aurant ,s]vice ,*>ge ,fairness ,act4
  #b4 ,cr$it = portion ( employ] social 
security taxes paid ) respect to s]vice 
*>ges  7a7 ,9 g5]al ,section #de;,b7b7 (
 ! ,int]nal ,rev5ue ,code ( #aihf is    
am5d$-- 7#a7 9 p>agraph 7#a7-- 7,a7 by  
/rik+ ) respect to tips receiv$ by an   
employee & ins]t+ ) respect to ei!r--   
7,a7 tips receiv$ by an employee  1     
7,b7 by r$esignat+ subp>agraphs 7,a7 &  
7,b7 z clauses 7i7 & 7ii71  7,c7 by     
/rik+ ! p]iod at ! end & ins]t+ 1 or1 & 
7,d7 by add+ at ! end ! foll[+ new      

subp>agraph3  7,b7 s]vice *>ges receiv$ 
by an employee dur+ any mon?1 to ! ext5t
 t su* s]vice *>ges-- 7i7 are deem$ to h
 be5 paid by ! employ] to ! employee 9 !
 =m ( wages1 & t su* paym5t is only     
provid$ to non-managem5t employees1 &   
7ii7 exce$ ! am\nt by :i* ! wages       
7exclud+ paym5ts f s]vice *>ges7 paid by
 ! employ] to ! employee dur+ su* mon?  
are less ?an ! total am\nt :i* w\ld be  
payable 7) respect to su* employm5t7 at 
! m9imum wage rate applicable to su*    
individual "u section #f7;a77#a7 ( !    
,fair ,labor ,/&>ds ,act ( #aich        
7det]m9$ )\t reg>d to section #c7m7 (   
su* ,act74  1  7#b7 9 p>agraph 7#b71 by 
/rik+ p>agraph 7#a7 & ins]t+ p>agraph   
7#a77;,a71 &  7#c7 by add+ at ! end !   
foll[+ new p>agraphs3  7#c7 ,only "o    
category ( excess employ] social        
security tax tak5 into acc\nt dur+ !    
taxable ye> ,9 apply+ p>agraph 7#a71 an 
employ] may elect to claim a cr$it )    
respect to ei!r tax paid ) respect to   
tips describ$ 9 subp>agraph 7,a7 ( su*  

p>agraph or tax paid ) respect to s]vice
 *>ges describ$ 9 subp>agraph 7,b7 ( su*
 p>agraph1 b n bo?4  7#d7 ,limitation on
 s]vice *>ges tak5 into acc\nt ,9 apply+
 p>agraph 7#a77;,b71 !re %all be tak5   
into acc\nt only s mu* ( ! s]vice *>ges 
z does n exce$ #be p]c5t ( ! gross      
receipts ( ! employ] = ! taxable ye>4   
7#e7 ,non-managem5t employee ,= purposes
 ( ?is section1 ! t]m non-managem5t     
employee means any employee :o does n   
qualify = an exemption "u section #ac ( 
! ,fair ,labor ,/&>ds ,act ( #aich 7#bi 
,u4,s4,c4 #bac74  7#f7 ,wages ,=        
purposes ( ?is section1 ! t]m wages has 
! mean+ giv5 su* t]m 9 section          
#caba7;a74  4  7b7 ,con=m+ am5dm5ts     
7#a7 ,section #cajb7;c7 ( su* ,code is  
am5d$-- 7,a7 9 ! head+1 by ins]t+ or    
s]vice *>ges aft] tips1 &  7,b7 by /rik+
 tips ea* place x appe>s & ins]t+ tips  
or s]vice *>ges4  7#b7 ,section #fjec ( 
su* ,code is am5d$ by /rik+ tips ea*    
place x appe>s & ins]t+ tips or s]vice  
*>ges4  7c7 ,effective date ,! am5dm5t  

made by ?is section %all apply to taxes 
paid 9 taxable ye>s beg9n+ aft] ,decemb]
 #ca1 #bjbd4