S 129 119th Congress
No Tax on Tips Act
A bill 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.
Official Title as Introduced Congress.gov
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Bill journey
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Introduction Congress.gov
Introduced
Introduced in the Senate.
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Read twice and referred to the Committee on Finance.
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Introduced in Senate
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Introduced in Senate
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Passed Senate without amendment by Unanimous Consent. (consideration: CR S2993-2995; text: CR S2993-2994)
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Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
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Senate Committee on Finance discharged by Unanimous Consent.
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Senate Committee on Finance discharged by Unanimous Consent.
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Engrossed in Senate
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Message on Senate action sent to the House.
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Received in the House.
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Held at the desk.
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View the complete bill journey as an accessible table
| Date and time | Record | Official detail | Source |
|---|---|---|---|
| IntroductionIntroduced | Introduced in the Senate. | Congress.gov | |
| Official actionRead twice and referred to the Committee on Finance. | No additional detail supplied.IntroReferral · Senate | Congress.gov | |
| Official actionIntroduced in Senate | No additional detail supplied.IntroReferral · Library of Congress · Code 10000 | Congress.gov | |
| Text versionIntroduced in Senate | A dated text-version record is available. | Congress.gov | |
| Official actionPassed Senate without amendment by Unanimous Consent. (consideration: CR S2993-2995; text: CR S2993-2994) | No additional detail supplied.Floor · Senate | Congress.gov | |
| Official actionPassed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent. | No additional detail supplied.Floor · Library of Congress · Code 17000 | Congress.gov | |
| Official actionSenate Committee on Finance discharged by Unanimous Consent. | No additional detail supplied.Discharge · Senate | Congress.gov | |
| Official actionSenate Committee on Finance discharged by Unanimous Consent. | No additional detail supplied.Committee · Library of Congress · Code 14500 | Congress.gov | |
| Text versionEngrossed in Senate | A dated text-version record is available. | Congress.gov | |
| Official actionMessage on Senate action sent to the House. | No additional detail supplied.Floor · Senate | Congress.gov | |
| Official actionReceived in the House. | No additional detail supplied.Floor · House floor actions · Code H14000 | Congress.gov | |
| Official actionHeld at the desk. | No additional detail supplied.Floor · House floor actions · Code H15000 | Congress.gov |
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Congressional Research Service
CRS summary
No Tax on Tips ActThis 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.)
Official documents
Text versions
- Engrossed in SenateMay 20, 2025
- Introduced in SenateJan 16, 2025