,,ii  #aah? ,,congress  #b;d ,session   
,s4 #dfba  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #bj1 #bjbd,mr4   
,cruz 7= himself1 ,mr4 ,da9es1 ,mr4     
,cram]1 & ,mr4 ,scott ( ,florida7       
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to elim9ate !     
application ( ! income tax on ca% tips  
?r\gh a d$uction all[$ to all individual
 taxpay]s4  #a4 ,%ort title ,?is ,act   
may be cit$ z ! ,no ,tax on ,tips ,act4 
#b4 ,d$uction = ca% tips  7a7 ,9 g5]al  
7#a7 ,d$uction all[$ ,"p ,,vii (        
sub*apt] ,b ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by       
r$esignat+ section #bbd z section #bbe &
 by ins]t+ aft] section #bbc ! foll[+   
new section3  #bbd4 ,ca% tips ,!re %all 
be all[$ z a d$uction an am\nt equal to 
! ca% tips receiv$ dur+ ! taxable ye> t 
are includ$ on /atem5ts furni%$ to !    
employ] pursuant to section #fjec7;a74  
4  7#b7 ,con=m+ am5dm5t ,! table (      

sections = "p ,,vii ( sub*apt] ,b (     
*apt] #a ( su* ,code is am5d$ by        
r$esignat+ ! item relat+ to section #bbd
 z relat+ to section #bbe & by ins]t+   
aft] ! item relat+ to section #bbc !    
foll[+ new item3  ,sec4 #bbd4 ,ca% tips4
  4  7b7 ,d$uction all[$ to             
non-,itemiz]s ,section #fc7;b7 ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ & at ! end ( p>agraph 7#c71 by 
/rik+ ! p]iod at ! end ( p>agraph 7#d7 &
 ins]t+ &1 & by add+ at ! end ! foll[+  
new p>agraph3  7#e7 ! d$uction provid$ 9
 section #bbd4  4  7c7 ,non-,application
 ( c]ta9 limitations = itemiz]s  7#a7   
,d$uction n treat$ z a miscellane\s     
itemiz$ d$uction ,section #fg7;b7 ( !   
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ & at ! end ( p>agraph 7#aa71 by
 /rik+ ! p]iod at ! end ( p>agraph 7#ab7
 & ins]t+ 1 &1 & by add+ at ! end !     
foll[+ new p>agraph3  7#ac7 ! d$uction  
"u section #bbd 7relat+ to ca% tips74  4
  7#b7 ,d$uction n tak5 into acc\nt "u  
ov]all limitation ,section #fh7;c7 ( !  

,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ & at ! end ( p>agraph 7#b71 by 
/rik+ ! p]iod at ! end ( p>agraph 7#c7 &
 ins]t+ 1 &1 & by add+ at ! end ! foll[+
 new p>agraph3  7#d7 ! d$uction "u      
section #bbd 7relat+ to ca% tips74  4   
7d7 ,)hold+ ,! ,secret>y ( ! ,treasury  
7or ! ,secret>y's delegate7 %all modify 
! tables & proc$ures prescrib$ "u       
section #cdjb7;a7 ( ! ,int]nal ,rev5ue  
,code ( #aihf to take into acc\nt !     
d$uction all[$ "u section #bbd ( su*    
,code 7z add$ by ?is ,act74  7e7        
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjbd4