,i  #aah? ,,congress  #b;d ,session  ,h4
 ,r4 #hghe  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,june #ah1 #bjbd ,mr4 
,massie 7= himself1 ,mr4 ,gaetz1 & ,ms4 
,gre5e ( ,georgia7 introduc$ ! foll[+   
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to       
provide t tips %all n be subject to     
income or employm5t taxes4  #a4 ,%ort   
title  7a7 ,%ort title ,?is ,act may be 
cit$ z ! ,tax ,free ,tips ,act ( #bjbd4 
7b7 ,am5dm5t ( #aihf code ,except z     
o!rwise expressly provid$1 :5ev] 9 ?is  
,act an am5dm5t or repeal is express$ 9 
t]ms ( an am5dm5t to1 or repeal (1 a    
section or o!r provision1 ! ref]5ce %all
 be consid]$ to be made to a section or 
o!r provision ( ! ,int]nal ,rev5ue ,code
 ( #aihf4  #b4 ,tips n subject to income
 or employm5t taxes  7a7 ,9 g5]al       
,section #ajb 7relat+ to gifts &        
inh]itances7 is am5d$ by add+ at ! end !
 foll[+ new subsection3  7d7 ,tips ,=   
purposes ( subsection 7a71 tips %all be 

treat$ z prop]ty transf]r$ by gift4  4  
7b7 ,exclusion f social security taxes  
7#a7 ,social security taxes  7,a7       
,p>agraph 7#ab7 ( section #caba7;a7 is  
am5d$ to read z foll[s3  7#ab7 tips2  4 
7,b7 ,section #caba is am5d$ by /rik+   
subsection 7q7 7relat+ to tips includ$ =
 bo? employee & employ] taxes74  7,c7   
,subsection 7a7 ( section #cajb is am5d$
 by /rik+ 2 & an employ] :o is furni%$  
by an employee a writt5 /atem5t ( tips  
7receiv$ 9 a cal5d> mon?7 pursuant to   
section #fjec7;a7 to :i* p>agraph       
7#ab77;,b7 ( section #caba7;a7 is       
applicable may d$uct an am\nt equival5t 
to su* tax ) respect to su* tips f any  
wages ( ! employee 7exclusive ( tips7 "u
 8 control1 ev5 ?\gh at ! "t su* /atem5t
 is furni%$ ! total am\nt ( ! tips      
includ$ 9 /atem5ts furni%$ to ! employ] 
z hav+ be5 receiv$ by ! employee 9 su*  
cal5d> mon? 9 ! c\rse ( 8 employm5t by  
su* employ] is less ?an #bj4  7,d7      
,section #cajb is am5d$ by /rik+        
subsection 7c7 7relat+ to special rule =

 tips74  7,e7 ,subsection 7a7 ( section 
#cbjb is am5d$ by /rik+ ! second s5t5ce4
  7#b7 ,ti] #a railroad retirem5t  7,a7 
,section #cbjb is am5d$ by /rik+        
subsection 7c74  7,b7 ,p>agraph 7#c7 (  
section #cbca7;e7 is am5d$ to read z    
foll[s3  7#c7 ,solely = purposes ( !    
taxes impos$ by section #cbja & o!r     
provisions ( ?is *apt] ins(> z !y relate
 to su* taxes1 ! t]m comp5sation %all n 
include tips4  4  7,c7 ,section #cbca is
 am5d$ by /rik+ subsection 7h74  7c7    
,exclusion f unemploym5t comp5sation    
taxes ,subsection 7s7 ( section #ccjf is
 am5d$ to read z foll[s3  7s7 ,tips n   
treat$ z wages ,= purposes ( ?is *apt]1 
! t]m wages %all n include tips4  4  7d7
 ,exclusion f wage )hold+  7#a7         
,p>agraph 7#af7 ( section #cdja7;a7 is  
am5d$ to read z foll[s3  7#af7 tips2  4 
7#b7 ,section #cdja is am5d$ by /rik+   
subsection 7f74  7#c7 ,section #cdjb is 
am5d$ by /rik+ subsection 7k74  7e7     
,tips def9$ ,subsection 7a7 ( section   
#ggja 7relat+ to def9itions7 is am5d$ by

 add+ at ! end ! foll[+ new p>agraph3   
7#ea7 ,tips ,! t]m tips includes any    
gratuity provid$ to a sal>i$ employee by
 a cu/om] or cli5t ( ! employ]'s        
bus9ess4  4  7f7 ,con=m+ am5dm5ts  7#a7 
,clause 7i7 ( section #cb7;c77#b77;,a7  
7def9+ e>n$ income7 is am5d$ by /rik+   
tips14  7#b7 7,a7 ,section #de;,b       
7relat+ to cr$it = portion ( employ]    
social security taxes paid ) respect to 
employee ca% tips7 is h]eby repeal$4    
7,b7 ,! table ( sections = subp>t ,d (  
"p ,,iv ( sub*apt] ,a ( *apt] #a is     
am5d$ by /rik+ ! item relat+ to section 
#de;,b4  7,c7 ,subsection 7b7 ( section 
#ch is am5d$ by /rik+ p>agraph 7#aa7 &  
by r$esignat+ ! succe$+ p>agraphs       
accord+ly4  7,d7 ,subsection 7c7 (      
section #aif is am5d$ by /rik+ p>agraph 
7#h7 & by r$esignat+ ! succe$+ p>agraph 
accord+ly4  7,e7 ,subsection 7m7 (      
section #feja is am5d$ by /rik+ #de;,b14
  7#c7 ,section #bbj7;b77#d77;,a7 is    
am5d$ by /rik+ tips14  7#d7 ,section    
#dea is am5d$ by /rik+ subsection 7c74  

7#e7 ,section #fjja is am5d$ by /rik+ ! 
la/ s5t5ce4  7#f7 ,section #fjda is     
am5d$ by /rik+ subsection 7e74  7#g7    
,subsection 7c7 ( section #fjda;,a is   
am5d$ by /rik+ 1 #fjeb1 or #fjec &      
ins]t+ or #fjeb4  7#h7 ,subsection 7a7 (
 section #fjea is am5d$ by /rik+ ,9 !   
case ( tips receiv$ by an employee 9 !  
c\rse ( 8 employm5t1 ! am\nts requir$ to
 be %[n by p>agraphs 7#c7 & 7#e7 %all   
include only su* tips z are includ$ 9   
/atem5ts furni%$ to ! employ] pursuant  
to section #fjec7;a744  7#i7 ,section   
#fjec 7relat+ to tip report+7 is h]eby  
repeal$4  7#aj7 ,! table ( sections =   
subp>t ,c ( "p ,,iii ( sub*apt] ,a (    
*apt] #fa is am5d$ by /rik+ ! item      
relat+ to section #fjec4  7#aa7 ,section
 #ffeb is am5d$ by /rik+ subsection 7b7 
7relat+ to failure to report tips74     
7#ab7 ,section #ffgd 7relat+ to         
fraudul5t /atem5t or failure to furni%  
/atem5t to employee7 is am5d$ by /rik+  
or #fjec7;b7 ea* place x appe>s4  7#ac7 
,subp>agraph 7,b7 ( section             

#fgbd7;d77#a7 is am5d$ by /rik+ clause  
7xvi7 & r$esignat+ ! succe$+ clauses    
accord+ly4  7#ad7 ,p>agraph 7#b7 (      
section #fgbd7;d7 is am5d$ by /rik+     
subp>agraph 7,x7 & r$esignat+ ! succe$+ 
subp>agraphs accord+ly4  7g7 ,effective 
date ,! am5dm5ts made by ?is section    
%all apply to tips receiv$ 9 cal5d>     
mon?s beg9n+ aft] ! date ( ! enactm5t ( 
?is ,act4