,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #eeh  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #bj1 #bjbe,mr4
 ,bacon introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to provide t c]ta9 tips  
%all n be subject to income taxes = a   
p]iod ( #e ye>s4  #a4 ,%ort title ,?is  
,act may be cit$ z ! ,tip ,tax          
,t]m9ation ,act4  #b4 ,exclusion f gross
 income ( c]ta9 tipp$ wages  7a7 ,9     
g5]al ,"p ,,iii ( sub*apt] ,b ( *apt] #a
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$ by ins]t+ aft] section #aci;,i !  
foll[+ new section3  #aci;,j4 ,c]ta9    
tipp$ wages  7a7 ,9 g5]al ,gross income 
%all n include s mu* ( ! eligible tips  
receiv$ by an individual dur+ ! taxable 
ye> z does n exce$ #bj1jjj4  7b7        
,eligible tips ,= purposes ( ?is        
section1 ! t]m eligible tips means      
am\nts receiv$ :ile p]=m+ s]vices :i*   
con/itute employm5t 9 a position :i*    
g5]ally relies on tips z "p ( wages1    

includ+ cosmetology1 hospitality1 & food
 s]vice4  7c7 ,d5ial ( d\ble b5efit     
7#a7 ,9 g5]al ,except z provid$ 9       
p>agraph 7#b71 any am\nt :i* is exclud$ 
f gross income "u ?is section %all n be 
tak5 into acc\nt 9 det]m9+ any d$uction 
or cr$it "u ?is *apt]4  7#b7 ,exception 
= *ild tax cr$it2 e>n$ income cr$it ,!  
am\nt exclud$ f gross income "u ?is     
section %all be tak5 into acc\nt =      
purposes ( det]m9+ ! cr$its "u sections 
#bd & #cb4  7d7 ,t]m9ation ,?is section 
%all n apply to tips receiv$ aft]       
,decemb] #ca1 #bjbi4  4  7b7 ,)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 am\nts        
excludible f gross income "u section    
#aci;,j ( su* ,code 7z add$ by ?is      
,act74  7c7 ,cl]ical am5dm5t ,! table ( 
sections = "p ,,iii ( sub*apt] ,b (     
*apt] #a ( su* ,code is am5d$ by ins]t+ 
aft] ! item relat+ to section #aci;,i ! 

foll[+ new item3  ,sec4 #aci;,j4 ,c]ta9 
tipp$ wages4  4  7d7 ,effective date ,! 
am5dm5ts made by ?is section %all apply 
to am\nts receiv$ aft] ,decemb] #ca1    
#bjbd4