[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3077 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 3077

 To amend the Internal Revenue Code of 1986 to allow tips received for 
providing food or beverages for consumption off the employer's premises 
   to be taken into account under the credit for the employer social 
                     security tax on certain tips.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 14, 1993

  Mr. Talent introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to allow tips received for 
providing food or beverages for consumption off the employer's premises 
   to be taken into account under the credit for the employer social 
                     security tax on certain tips.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, That (a) paragraph (2) 
of section 45B(b) of the Internal Revenue Code of 1986 (defining excess 
employer social security tax) is amended to read as follows:
            ``(2) Only certain tips taken into account.--In applying 
        paragraph (1), there shall be taken into account only tips 
        received from customers in connection with the provision of 
        food or beverages in circumstances where the tipping of 
        employees serving food or beverages to customers is 
        customary.''
    (b) The amendment made by subsection (a) shall apply to taxes paid 
after December 31, 1993.

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