HR 446 · 101th Congress · Taxation

To repeal the provision of the Omnibus Budget Reconciliation Act of 1987 which imposed employer social security taxes on cash tips.

Introduced 1989-01-04· Sponsored by Rep. Brown, Hank [R-CO-4]· House

Bill Progress

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Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the Subcommittee on Social Security.(1989-01-10)

Plain Language Summary

[AI summary unavailable — showing source text] Repeals a provision of the Omnibus Budget Reconciliation Act of 1987 that includes employee tips within the employer social security tax base.…

Summarized by Claude AI · Non-partisan · For informational purposes only

Cosponsors (20)

7 Democrats13 Republicans
Rep. Moakley, John Joseph [D-MA-9]MA
Rep. Wyden, Ron [D-OR-3]OR
Rep. Hefley, Joel [R-CO-5]CO
Rep. Campbell, Ben Nighthorse [D-CO-3]CO
Rep. Emerson, Bill [R-MO-8]MO
Rep. Tallon, Robert M. (Robin) [D-SC-6]SC
Rep. Broomfield, William S. [R-MI-18]MI
Rep. Akaka, Daniel K. [D-HI-2]HI
Rep. Lukens, Donald E. [R-OH-8]OH
Rep. Frenzel, Bill [R-MN-3]MN
Rep. Roberts, Pat [R-KS-1]KS
Rep. Ravenel, Arthur, Jr. [R-SC-1]SC
Rep. Smith, Bob [R-NH-1]NH
Rep. Weber, Vin [R-MN-2]MN
Rep. Roe, Robert A. [D-NJ-8]NJ
Rep. Johnson, Tim [D-SD-At Large]SD
Rep. Stump, Bob [R-AZ-3]AZ
Rep. Ritter, Don [R-PA-15]PA
Rep. Upton, Fred [R-MI-4]MI
Rep. Quillen, James H. (Jimmy) [R-TN-1]TN