,,ii  #aahth ,,congress  #b;d ,session  
,s4 #dfba  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,june #bj1     
#bjbd,mr4 ,cruz 7for himself1 ,mr4      
,daines1 ,mr4 ,cramer1 and ,mr4 ,scott  
of ,florida7 introduced the following   
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to amend the ,internal ,revenue ,code
 of #aihf to eliminate the application  
of the income tax on cash tips through a
 deduction allowed to all individual    
taxpayers4  #a4 ,short title ,this ,act 
may be cited as the ,no ,tax on ,tips   
,act4  #b4 ,deduction for cash tips  7a7
 ,in general  7#a7 ,deduction allowed   
,part ,,vii of subchapter ,b of chapter 
#a of the ,internal ,revenue ,code of   
#aihf is amended by redesignating       
section #bbd as section #bbe and by     
inserting after section #bbc the        
following new section3  #bbd4 ,cash tips
 ,there shall be allowed as a deduction 
an amount equal to the cash tips        
received during the taxable year that   

are included on statements furnished to 
the employer pursuant to section        
#fjec7;a74  4  7#b7 ,conforming         
amendment ,the table of sections for    
part ,,vii of subchapter ,b of chapter  
#a of such ,code is amended by          
redesignating the item relating to      
section #bbd as relating to section #bbe
 and by inserting after the item        
relating to section #bbc the following  
new item3  ,sec4 #bbd4 ,cash tips4  4   
7b7 ,deduction allowed to non-,itemizers
 ,section #fc7;b7 of the ,internal      
,revenue ,code of #aihf is amended by   
striking and at the end of paragraph    
7#c71 by striking the period at the end 
of paragraph 7#d7 and inserting and1 and
 by adding at the end the following new 
paragraph3  7#e7 the deduction provided 
in section #bbd4  4  7c7                
,non-,application of certain limitations
 for itemizers  7#a7 ,deduction not     
treated as a miscellaneous itemized     
deduction ,section #fg7;b7 of the       
,internal ,revenue ,code of #aihf is    

amended by striking and at the end of   
paragraph 7#aa71 by striking the period 
at the end of paragraph 7#ab7 and       
inserting 1 and1 and by adding at the   
end the following new paragraph3  7#ac7 
the deduction under section #bbd        
7relating to cash tips74  4  7#b7       
,deduction not taken into account under 
overall limitation ,section #fh7;c7 of  
the ,internal ,revenue ,code of #aihf is
 amended by striking and at the end of  
paragraph 7#b71 by striking the period  
at the end of paragraph 7#c7 and        
inserting 1 and1 and by adding at the   
end the following new paragraph3  7#d7  
the deduction under section #bbd        
7relating to cash tips74  4  7d7        
,withholding ,the ,secretary of the     
,treasury 7or the ,secretary's delegate7
 shall modify the tables and procedures 
prescribed under section #cdjb7;a7 of   
the ,internal ,revenue ,code of #aihf to
 take into account the deduction allowed
 under section #bbd of such ,code 7as   
added by this ,act74  7e7 ,effective    

date ,the amendments made by this       
section shall apply to taxable years    
beginning after ,december #ca1 #bjbd4