HR 1472 · 102th Congress · Taxation

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.

Introduced 1991-03-19· Sponsored by Sen. Dorgan, Byron L. [D-ND-None]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the Subcommittee on Social Security.(1991-03-22)

Plain Language Summary

[AI summary unavailable — showing source text] 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.…

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

Cosponsors (20)

6 Democrats14 Republicans