,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #acad  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,febru>y #ac1         
#bjbe,mr4 ,hors=d 7= himself1 ,mr4      
,norcross1 ,ms4 ,titus1 ,ms4 ,lee (     
,nevada1 ,mr4 ,cleav]1 ,mrs4 ,ramirez1  
,mrs4 ,mc,iver1 ,mr4 ,?ompson (         
,mississippi1 ,ms4 ,velzquez1 ,mr4      
,boyle ( ,p5nsylvania1 & ,mr4 ,c>t] (   
,l\isiana7 introduc$ ! foll[+ bill2 :i* 
0 ref]r$ to ! ,committee on ,ways &     
,means1 & 9 addition to ! ,committee on 
,education & ,work=ce1 = a p]iod to be  
subsequ5tly det]m9$ by ! ,speak]1 9 ea* 
case = consid]ation ( su* provisions z  
fall )9 ! jurisdiction ( ! committee    
conc]n$  ,a ,,bill  ,to am5d ! ,fair    
,labor ,/&>ds ,act ( #aich to elim9ate !
 sep>ate m9imum wage = tipp$ employees1 
& = o!r purposes4  #a4 ,%ort title ,?is 
,act may be cit$ z ! ,tipp$ ,income     
,protection & ,support ,act or ,,tips   
,act4  #b4 ,repeal ( sep>ate m9imum wage
 = tipp$ employees  7a7 ,m9imum wage =  
tipp$ employees ,section #c7m77#b77;,a7 

( ! ,fair ,labor ,/&>ds ,act ( #aich    
7#bi ,u4,s4,c4 #bjc7m77#b77;,a77 is     
am5d$ to read z foll[s3  7,a7 ,! wage   
requir$ to be paid to a tipp$ employee  
%all be ! wage set =? 9 section         
#f7;a77#a74 ,all tips receiv$ by su*    
employee %all be reta9$ by ! employee1  
except t ?is subsection %all n be       
con/ru$ to prohibit ! pool+ ( tips among
 employees :o cu/om>ily & regul>ly      
receive tips4  4  7b7 ,p5alties ,section
 #af ( ! ,fair ,labor ,/&>ds ,act (     
#aich 7#bi ,u4,s4,c4 #baf71 z am5d$ by  
?is ,act1 is fur!r am5d$-- 7#a7 9       
subsection 7b71 by /rik+ ! sum ( any tip
 cr$it tak5 by ! employ] & all su* tips 
unlawfully kept by ! employ] & ins]t+ ! 
sum ( all su* tips unlawfully us$ or    
kept by ! employ]2 &  7#b7 9 subsection 
7c71 by /rik+ ! sum ( any tip cr$it tak5
 by ! employ] & all su* tips unlawfully 
kept by ! employ] & ins]t+ ! sum ( all  
su* tips unlawfully us$ or kept by !    
employ]4  #c4 ,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$esignat+ section #bbd z section #bbe &
 by ins]t+ aft] section #bbc ! foll[+   
new section3  #bbd4 ,ca% tips  7a7 ,9   
g5]al ,!re %all be all[$ z a d$uction an
 am\nt equal to ! am\nt ( qualifi$ tips 
receiv$ dur+ ! taxable ye> t are includ$
 on /atem5ts furni%$ to ! employ]       
pursuant to section #fjec7;a74  7b7     
,limitation ,no d$uction %all be all[$  
"u subsection 7a7 to any individual =   
any taxable ye> if ! adju/$ gross income
 ( su* individual = su* taxable ye>     
exce$s #aab1ejj4  7c7 ,qualifi$ tips ,= 
purposes ( ?is section1 ! t]m qualifi$  
tips means a tip receiv$ by an          
individual-- 7#a7 f an unrelat$ p>ty1   
7#b7 :o does n h an own]%ip /ake 9 !    
bus9ess :i* employs !m 9 ! job 9 = :i*  
su* individual is receiv+ a tip1 &  7#c7
 9 ! c\rse ( su* individual's employm5t 
9 an occupation :i* traditionally &     
cu/om>ily receiv$ tips1 includ+-- 7,a7  
cosmetology1  7,b7 hospitality1  7,c7   

food & bev]age s]vice1  7,d7 p>k+       
att5dants1 &  7,e7 cu/odial s]vice4  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 #bjbe4