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.

Summary

Amends the Internal Revenue Code (with respect to the credit for employer social security taxes paid for employee cash tips) to require taking into account customary tipping whether on or off the premises of food and beverage establishments.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 14 September 1993

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• Introduced in House (PDF)

  Introduced in House · EN · 14 September 1993

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 14 September 1993

  Open at official source

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