3.0.0
482
2025-10-07T08:05:33Z
2025-10-07T08:05:33Z
House
H
HR
2025-01-16
119
https://www.congress.gov/bill/119th-congress/house-bill/482
[Congressional Record Volume 171, Number 9 (Thursday, January 16, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. BUCHANAN:H.R. 482.Congress has the power to enact this legislation pursuantto the following:Article 1, section 8[Page H222]
- hswm00
Ways and Means Committee
House
Standing
  - Referred To
2025-01-16T14:07:40Z
- 2025-01-16
Referred to the House Committee on Ways and Means.
IntroReferral
H11100
2
House floor actions
  - hswm00
Ways and Means Committee
- 2025-01-16
Introduced in House
IntroReferral
Intro-H
9
Library of Congress
- 2025-01-16
Introduced in House
IntroReferral
1000
9
Library of Congress
- B001260
Rep. Buchanan, Vern [R-FL-16]
Vern
Buchanan
R
FL
16
N
- D000032
Rep. Donalds, Byron [R-FL-19]
Byron
Donalds
R
FL
19
2025-01-16
True
- V000135
Rep. Van Orden, Derrick [R-WI-3]
Derrick
Van Orden
R
WI
3
2025-01-16
True
- H001066
Rep. Horsford, Steven [D-NV-4]
Steven
Horsford
D
NV
4
2025-01-16
True
- T000480
Rep. Timmons, William R. [R-SC-4]
William
Timmons
R
SC
R.
4
2025-01-22
False
- F000475
Rep. Finstad, Brad [R-MN-1]
Brad
Finstad
R
MN
1
2025-01-22
False
- T000478
Rep. Tenney, Claudia [R-NY-24]
Claudia
Tenney
R
NY
24
2025-01-23
False
- L000600
Rep. Langworthy, Nicholas A. [R-NY-23]
Nicholas
Langworthy
R
NY
A.
23
2025-02-18
False
- E000235
Rep. Ezell, Mike [R-MS-4]
Mike
Ezell
R
MS
4
2025-02-26
False
- H001098
Rep. Hamadeh, Abraham [R-AZ-8]
Abraham
Hamadeh
R
AZ
J.
8
2025-02-26
False
- P000605
Rep. Perry, Scott [R-PA-10]
Scott
Perry
R
PA
10
2025-02-26
False
- R000619
Rep. Rulli, Michael A. [R-OH-6]
Michael
Rulli
R
OH
A.
6
2025-03-03
False
- B001257
Rep. Bilirakis, Gus M. [R-FL-12]
Gus
Bilirakis
R
FL
M.
12
2025-03-03
False
- L000596
Rep. Luna, Anna Paulina [R-FL-13]
Anna Paulina
Luna
R
FL
13
2025-03-04
False
- G000603
Rep. Gill, Brandon [R-TX-26]
Brandon
Gill
R
TX
26
2025-03-04
False
- C001129
Rep. Collins, Mike [R-GA-10]
Mike
Collins
R
GA
10
2025-03-18
False
- H001067
Rep. Hudson, Richard [R-NC-9]
Richard
Hudson
R
NC
9
2025-03-21
False
- M001224
Rep. Moran, Nathaniel [R-TX-1]
Nathaniel
Moran
R
TX
1
2025-04-24
False
- H001091
Rep. Hinson, Ashley [R-IA-2]
Ashley
Hinson
R
IA
2
2025-04-24
False
- V000138
Rep. Vindman, Eugene Simon [D-VA-7]
Eugene
Vindman
D
VA
Simon
7
2025-05-13
False
- A000369
Rep. Amodei, Mark E. [R-NV-2]
Mark
Amodei
R
NV
E.
2
2025-05-13
False
- K000398
Rep. Kean, Thomas H. [R-NJ-7]
Thomas
Kean
R
NJ
H.
7
2025-06-11
False
- M001199
Rep. Mast, Brian J. [R-FL-21]
Brian
Mast
R
FL
J.
21
2025-06-11
False
- F000110
Rep. Fields, Cleo [D-LA-6]
Cleo
Fields
D
LA
6
2025-06-11
False
- D000230
Rep. Davis, Donald G. [D-NC-1]
Donald
Davis
D
NC
G.
1
2025-08-08
False
- P000614
Rep. Pappas, Chris [D-NH-1]
Chris
Pappas
D
NH
1
2025-08-08
False
- H001090
Rep. Harder, Josh [D-CA-9]
Josh
Harder
D
CA
9
2025-08-29
False
- G000600
Rep. Perez, Marie Gluesenkamp [D-WA-3]
Marie
Perez
D
WA
Gluesenkamp
3
2025-10-06
False
Taxation
- Accounting and auditing
2025-05-22T15:27:34Z
- Food industry and services
2025-05-22T15:27:34Z
- Income tax deductions
2025-05-22T15:27:34Z
- Service industries
2025-05-22T15:27:34Z
- Tax administration and collection, taxpayers
2025-05-22T15:27:34Z
Taxation
2025-02-19T20:26:15Z
00
2025-01-16
Introduced in House
2025-03-17T15:34:03Z
No Tax on Tips Act
This bill establishes a new tax deduction of up to $25,000 for tips, subject to limitations. The bill also expands the business tax credit for the portion of payroll taxes an employer pays on certain tips to include payroll taxes paid on tips received in connection with certain beauty services.
Under the bill, the new tax deduction for tips is limited to cash tips (1) received by an employee during the course of employment in an occupation that customarily receives tips, and (2) reported by the employee to the employer for purposes of withholding payroll taxes. (Under current law, an employee is required to report tips exceeding $20 per month to their employer.)
Further, an employee with compensation exceeding a specified threshold ($160,000 in 2025 and adjusted annually for inflation) in the prior tax year may not claim the new tax deduction for tips.
Finally, the bill expands the business tax credit for the portion of payroll taxes that an employer pays on certain tips to include payroll taxes paid on tips received in connection with barbering and hair care, nail care, esthetics, and body and spa treatments. (Under current law, an employer is allowed a business tax credit for the amount of payroll taxes paid on certain tips received by an employee in connection with providing, delivering, or serving food or beverages.)

No Tax on Tips Act
- Display Title
45

No Tax on Tips Act
2025-02-12T11:08:17Z
- Short Title(s) as Introduced
101

No Tax on Tips Act
2025-02-12T11:08:16Z
Introduced in House
IH
- Official Title as Introduced
6

To amend the Internal Revenue Code of 1986 to eliminate the application of the income tax on qualified tips through a deduction allowed to all individual taxpayers, and for other purposes.
2025-02-12T11:03:30Z
Introduced in House
IH
- Introduced in House
2025-01-16T05:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-119hr482ih/xml/BILLS-119hr482ih.xml
2025-01-16
Referred to the House Committee on Ways and Means.
text/xml
EN
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