United States · Bill · HR
H.R. 5917 (109th)
To amend the Internal Revenue Code of 1986 to provide that tips received for certain services shall not be subject to income or employment taxes.
Introduced
27 July 2006
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
2 January 2025
Summary
Amends the Internal Revenue Code to treat the first $10,000 of tips received for cosmetology, hospitality (including lodging and food and beverage services), recreation, taxi, newspaper delivery, and shoe shine services as property transferred by gift, thus exempting such tips from income, employment, and unemployment taxation and from wage withholding.
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Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 27 July 2006
Introduced in House (PDF)
Introduced in House · EN · 27 July 2006
Introduced in House
summary · EN · 27 July 2006
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/109th-congress/house-bill/5917
- Open data entity: https://api.congress.gov/v3/bill/109/hr/5917