Taxation of Tip Income

Source-supplied fields

Report metadata

Identifier

IF12728

Version

3

Product type

Resources

Status

Archived

Published

May 29, 2025

Source updated

Jan 22, 2026, 4:07 pm UTC

Authors: Brendan McDermott

Source topics: Individual Tax, Tax Reform, Poverty Reduction Tax Policy, Wages & Benefits

Politically.com intentionally does not reproduce the report summary or full text. Use the official Congress.gov links above to read the product in its source context.

Structured Congress.gov references

Related federal bills

• S 4621A bill to amend the Internal Revenue Code of 1986 to eliminate the application of the income tax on cash tips through a deduction allowed to all individual taxpayers.
  118th Congress
• HR 8785To amend the Internal Revenue Code of 1986 to provide that tips shall not be subject to income or employment taxes.
  118th Congress
• HR 7870To amend the Internal Revenue Code of 1986 to provide that certain tips shall not be subject to income or employment taxes for a period of 5 years.
  118th Congress
• HR 1To provide for reconciliation pursuant to title II of H. Con. Res. 14.
  119th Congress