H.R. 4408 — To amend the Internal Revenue Code of 1986 to provide that tips shall not be subject to income or employment taxes.

Summary

Amends the Internal Revenue Code to make revisions concerning the treatment of tip income, including treating a limited amount of tips as property transferred by gift.

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Legislative Actions

1998-08-05
Introduced in House
1998-08-05
Introduced in House
1998-08-05
Referred to the House Committee on Ways and Means.

To amend the Internal Revenue Code of 1986 to provide that tips shall not be subject to income or employment taxes.

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