,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #gegg  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,febru>y #ac1         
#bjbf,mr4 ,hors=d 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   
adju/ ! m9imum wage = tipp$ work]s & to 
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 exp& & make p]man5t ! qualifi$ tip     
d$uction4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,tipp$ ,income ,protection 
& ,improvem5t ,act ( #bjbf or ,,tip     
,improvem5t ,act ( #bjbf4  #b4 ,m9imum  
wage = tipp$ employees  7a7 ,m9imum wage
 = tipp$ employees ,p>agraph 7#b77;,a7 (
 section #c7m7 ( ! ,fair ,labor ,/&>ds  
,act ( #aich 7#bi ,u4,s4,c4             
#bjc7m77#b77;,a77 is am5d$ to read z    
foll[s3  7#b7 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 #baf7 is    
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 ,qualifi$
 tip d$uction made p]man5t & exp&$  7a7 
,increas$ d$uction limit = jo9t return  
,section #bbd7;b77#a7 ( ! ,int]nal      
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 7twice su* am\nt 9 ! case ( a jo9t     
return7 aft] #be1jjj4  7b7 ,prev5tion ( 

wa/e1 fraud1 & abuse ,section           
#bbd7;d77#b7 ( su* ,code is am5d$-- 7#a7
 9 subp>agraph 7,b71 by /rik+ & at !    
end1  7#b7 9 subp>agraph 7,c71 by /rik+ 
! p]iod at ! end & ins]t+ a comma1 &    
7#c7 by ins]t+ aft] subp>agraph 7,c7 !  
foll[+ new subp>agraphs3  7,d7 su* am\nt
 is paid by a p]son :o does n be> a     
relation%ip to su* individual describ$ 9
 section #bfg7;b71 &  7,e7 su*          
individual does n h an own]%ip /ake 9 ! 
bus9ess :i* employs !m 9 ! job = :i* su*
 individual is receiv+ a tip4  4  7c7   
,,t9 requirem5t ,section #bbd7;e7 ( su* 
,code is am5d$ to read z foll[s3  7e7   
,taxpay] id5tification numb] requir$ ,no
 d$uction %all be all[$ "u ?is section  
unless ! individual includes su*        
individual's taxpay] id5tification numb]
 79 ! case ( a jo9t return1 ! taxpay]   
id5tification numb] ( at lea/ #a sp\se7 
on ! return ( tax = ! taxable ye>4  4   
7d7 ,automatic gratuities treat$ z      
qualifi$ tips = c]ta9 pr(essions        
,section #bbd7;d7 ( su* ,code is am5d$  

by add+ at ! end ! foll[+ new p>agraph3 
7#d7 ,treatm5t ( automatic gratuities   
7,a7 ,9 g5]al ,9 ! case ( an individual 
engag$ 9 an occupation 9 hospitality1   
food & bev]age s]vice1 or cosmetology1 !
 t]m qualifi$ tips %all include an      
automatic gratuity4  7,b7 ,automatic    
gratuities ,= purposes ( ?is p>agraph1 !
 t]m automatic gratuity means1 ) respect
 to an individual1 any am\nt :i*-- 7i7  
w\ld be a qualifi$ tip ) respect to !   
individual b = p>agraph 7#b77;,a71 &    
7ii7 is a m&atory or sugge/$ am\nt paid 
pursuant to a uni=m policy ( ! employ]1 
"u :i* su* entire am\nt is receiv$ by ! 
individual or1 "u ,/ate or local law1 is
 pool$ & receiv$ only by employees ( !  
employ] "u a tip-%>+ arrangem5t4  4  7e7
 ,d$uction made p]man5t ,section #bbd ( 
su* ,code is am5d$ by /rik+ subsection  
7h74  7f7 ,con=m+ am5dm5t ,section #bbd 
( su* ,code is am5d$ by /rik+ subsection
 7f7 & by r$esignat+ subsection 7g7 z   
subsection 7f74  7g7 ,effective date ,! 
am5dm5ts made by ?is section %all apply 

to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjbe4