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United States · Bill · HR

H.R. 1472 (102nd)

To amend the Internal Revenue Code of 1986 to restore prior law with respect to the application of employer social security taxes to employees' cash tips.

referredUnited States· United States Congress· EN

Introduced

19 March 1991

Last action

Status

Referred to the Subcommittee on Social Security.

Sponsors

Subjects

Discovery layer

Source updated

7 February 2024

Summary

Amends the Internal Revenue Code to restore prior law for determining wages subject to employer social security taxes for certain employers whose employees receive income from tips.

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Documents

2 official files

Introduced in House (text)

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