A bill to amend the Internal Revenue Code of 1986 to provide for a credit for the portion of employer social security taxes paid with respect to employee cash tips.

referredUnited States· United States Congress· EN

Introduced

11 March 1993

Last action

11 March 1993 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Breaux, John B. [D-LA], Sen. Dorgan, Byron L. [D-ND], Sen. Conrad, Kent [D-ND], Sen. Durenberger, Dave [R-MN], Sen. Boren, David L. [D-OK], Sen. Danforth, John C. [R-MO], Sen. Baucus, Max [D-MT], Sen. Cochran, Thad [R-MS], Sen. Chafee, John H. [R-RI], Sen. Reid, Harry [D-NV], Sen. Jeffords, James M. [I-VT], Sen. Bryan, Richard H. [D-NV], Sen. Thurmond, Strom [R-SC], Sen. Burns, Conrad R. [R-MT], Sen. Coats, Daniel [R-IN], Sen. Mathews, Harlan [D-TN], Sen. Hollings, Ernest F. [D-SC], Sen. Levin, Carl [D-MI], Sen. Hatch, Orrin G. [R-UT], Sen. Brown, Hank [R-CO], Sen. Helms, Jesse [R-NC], Sen. Gorton, Slade [R-WA], Sen. Wallop, Malcolm [R-WY], Sen. Lott, Trent [R-MS], Sen. Shelby, Richard C. [R-AL], Sen. Pell, Claiborne [D-RI], Sen. Mack, Connie, III [R-FL], Sen. Heflin, Howell [D-AL], Sen. Pressler, Larry [R-SD], Sen. Exon, J. James [D-NE], Sen. Campbell, Ben Nighthorse [R-CO], Sen. Dole, Robert J. [R-KS], Sen. Akaka, Daniel K. [D-HI], Sen. Smith, Bob [R-NH], Sen. Johnston, J. Bennett [D-LA], Sen. Inouye, Daniel K. [D-HI], Sen. Pryor, David H. [D-AR], Sen. Gregg, Judd [R-NH], Sen. Bennett, Robert F. [R-UT], Sen. Bumpers, Dale [D-AR], Sen. Mikulski, Barbara A. [D-MD], Sen. Bond, Christopher S. [R-MO], Sen. Craig, Larry E. [R-ID]

Subjects

Taxation

Source updated

14 January 2025

Taxation

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Summary

Amends the Internal Revenue Code to allow a tax credit for the portion of employer social security taxes paid with respect to employee cash tips. Makes such credit part of the general business credit.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

11 March 1993
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
11 March 1993
Introduced
Sponsor introductory remarks on measure. (CR S2801-2802)
Source: IntroReferral
11 March 1993
Introduced
Introduced in Senate
Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Introduced in Senate · 11 March 1993 · Download file

Documents

3 official files

Introduced in Senate (text)

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Introduced in Senate (text)
Introduced in Senate · EN · 11 March 1993
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Introduced in Senate (PDF)
Introduced in Senate · EN · 11 March 1993
View Download Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Introduced in Senate
summary · EN · 11 March 1993
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Related records

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Sources

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Official source: https://www.congress.gov/bill/103rd-congress/senate-bill/573
Open data entity: https://api.congress.gov/v3/bill/103/s/573
us · 103-s-573 · source updated 14 January 2025